If you earn a salary, freelance income, rental income, or income from abroad, the Inland Revenue Department (IRD) expects an annual income tax return from you — and for FY 2082/83, that deadline lands at the end of Poush. This guide walks you through exactly who must file, what documents to gather, how to file step-by-step on the IRD Taxpayer Portal, and what it costs you if you miss the date. For the full year-round schedule of every Nepali tax deadline in one place, see our complete Nepal Tax Calendar for FY 2082/83.
Who Needs to File an Individual Income Tax Return
Not every taxpayer realizes that having tax deducted at source doesn't automatically exempt them from filing a return. The obligation to file is separate from the obligation to pay, and it applies more broadly than most people assume.
If you fall into any of the categories above — even if your employer already deducts TDS from your monthly salary — you are generally still required to submit an annual return confirming your total income and final tax liability for the year.
Documents Required Before You Start
Gathering your paperwork before logging into the portal will save you from having to stop midway through the filing process. At minimum, keep the following ready:
Permanent Account Number (PAN): your registered PAN and portal login credentials.
Salary certificate: issued by your employer, showing gross salary, deductions, and TDS already withheld.
Bank statements: covering the fiscal year, useful for cross-checking interest income and other receipts.
TDS certificates: from any client, tenant, or institution that withheld tax on your behalf during the year.
Investment and rebate proofs: retirement fund contributions, insurance premiums, or donation receipts that qualify for deductions.
Step-by-Step: Filing Online via the IRD Portal
Nepal's individual income tax return is filed entirely online through the IRD Taxpayer Portal. The process is more straightforward than most first-time filers expect once you know the sequence of steps.
Once submitted, the portal generates an acknowledgment receipt with a submission reference number — keep this for your records, as you may need it for loan applications, visa processing, or future audits.
Deadline Extension Process
If you genuinely cannot file by the Poush-end deadline — due to travel, illness, or missing documentation from a third party — you can submit a written extension request to your local Inland Revenue Office before the original deadline passes. Extensions are not automatic and are granted at the discretion of the tax officer, so the request should clearly state the reason and the additional time needed. Filing late without first securing an approved extension exposes you to the full penalty described below.
Penalty for Late Filing
Missing the individual filing deadline triggers a fixed late-filing fee plus interest on any unpaid tax balance, calculated at 1.5% per month (roughly 18% annualized) from the original due date until the date of actual payment. The chart below shows how this compounds on a simple Rs 50,000 outstanding tax liability the longer it remains unpaid.
Unlike corporate penalties, individual late-filing fees are typically modest in absolute terms — but the interest still adds up meaningfully over a full year, and repeated late filing can flag your PAN for closer scrutiny in future assessments.
Special Cases Worth Knowing
Women's tax rebate: resident women filing individually are entitled to a 10% rebate on their applicable tax liability, applied automatically when filing under the correct taxpayer category.
Social Security Fund (SSF) exemption: contributions made to the SSF are treated as an allowable deduction from taxable income, reducing your overall liability before the rebate is applied.
Couples filing jointly: married couples may choose to file as a single taxable unit, which can sometimes shift them into a more favorable tax bracket depending on combined income.
Frequently Asked Questions
What is the individual income tax filing deadline for FY 2082/83?
The annual return is due by the end of Poush, roughly three months after the fiscal year closes.
Do I still need to file if my employer already deducts TDS?
Yes. TDS deduction does not replace the requirement to file an annual return confirming your total income and final liability.
Can I file the return myself, or do I need an accountant?
Most salaried individuals with straightforward income can file directly on the IRD portal without professional help, though freelancers and those with multiple income sources may benefit from expert review.
What happens if I don't file at all?
Non-filing accumulates penalties and interest indefinitely and can result in the IRD issuing an assessment based on estimated income, which is often less favorable than your actual figures.
Conclusion
Filing your individual income tax return doesn't need to be stressful once you know who's required to file, what to prepare, and where the deadline sits on the calendar. Gather your documents early, file well before the Poush-end deadline, and check our full Nepal Tax Calendar for FY 2082/83 so you never lose track of what else is due later in the year.
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