Missing a single tax deadline in Nepal can cost you far more than a late fee. Between the 15% annual interest charged on unpaid tax and the fixed penalties layered on top by the Inland Revenue Department (IRD), a small delay can quietly snowball into a bill that eats into your profit margin or your monthly salary. This complete, month-by-month Nepal Tax Calendar for FY 2082/83 (2025-26) is built to be the only tax deadline reference you keep bookmarked all year.
Whether you are a salaried individual, a freelancer, a VAT-registered business, or a company director responsible for TDS deposits, this guide lays out every recurring and annual deadline in one place — in both the Bikram Sambat and Gregorian calendars — so you never have to guess "when is this due?" again.
Nepal's Fiscal Year Explained: Shrawan–Ashadh vs Gregorian
Nepal's official fiscal year runs on the Bikram Sambat (BS) calendar, starting on the first day of Shrawan and ending on the last day of Ashadh — roughly mid-July to mid-July on the Gregorian calendar. FY 2082/83 therefore covers mid-July 2025 to mid-July 2026. Every tax deadline issued by the IRD is expressed in BS dates, which is exactly why so many taxpayers miscalculate due dates when they mentally convert to the English calendar. The infographic below maps every Nepali month of FY 2082/83 to its approximate Gregorian window and fiscal quarter, so you can see at a glance where you stand in the tax year.
Note that Nepali months do not align neatly with English months — each BS month typically begins mid-way through a Gregorian month. Always calculate your deadline from the BS date, not by estimating the English date.
Monthly Compliance Table: VAT and TDS (Due 25th of Each Month)
Two obligations repeat every single month for VAT-registered businesses and employers: the VAT return and the TDS deposit. Both are due within 25 days of the end of the Nepali month in which the transaction or deduction occurred. Missing this recurring deadline is the single most common compliance failure among small and medium businesses in Nepal, largely because it comes around twelve times a year and is easy to lose track of. The table below breaks down the due window for every month of FY 2082/83.
Save this table as your monthly checklist. If your business operates on a manual bookkeeping system, mark the 20th of every Nepali month as your internal "prepare and review" date, leaving a five-day buffer before the 25th-day filing deadline.
Quarterly Advance Tax Instalments (Poush, Chaitra, Ashadh End)
Beyond monthly VAT and TDS, businesses and professionals with estimated annual tax liability must pay advance tax in three instalments during the fiscal year:
First instalment (40%) — due by the end of Poush.
Second instalment (70% cumulative) — due by the end of Chaitra.
Third instalment (100% cumulative) — due by the end of Ashadh.
These percentages are cumulative, meaning that by the end of Chaitra you should have paid 70% of your total estimated tax for the year, not an additional 70% on top of the first instalment. Underpaying any instalment attracts interest on the shortfall, so it pays to revise your income estimate mid-year rather than wait for the annual return to true things up.
Annual Filing Deadlines: Individual vs Corporate
The annual income tax return deadline depends on whether you are filing as an individual or as a registered business entity:
Individuals (salaried and self-employed): annual return due by the end of Poush, roughly three months after the fiscal year closes.
Companies and registered businesses: annual return due by the end of Ashwin (three months after Ashadh end), with a possible extension of up to three additional months, pushing the final deadline to the end of Poush upon written request to the IRD.
Corporate filers should not treat the extension as a default option — it requires a formal application before the original deadline lapses, and the extension does not exempt you from advance tax instalments already due earlier in the year.
What Happens If You Miss a Deadline
Missing any of the above deadlines triggers a two-part penalty under Nepal's Income Tax Act and VAT Act: a flat late-filing fee, plus interest calculated at 15% per annum on the outstanding tax amount, accruing from the original due date until the day you actually pay. The chart below illustrates how quickly this compounds on a simple Rs 1,00,000 unpaid tax liability — the longer you wait, the more expensive the delay becomes, even before the flat penalty is added.
Interest is calculated on a daily or monthly pro-rata basis depending on the tax head, and it stacks on top of — not instead of — the fixed penalty fee for late filing. For a full breakdown of exactly how these penalties are calculated for VAT, TDS, and income tax separately, and how to apply for a waiver in genuine hardship cases, see our dedicated guide on tax penalties in Nepal.
Frequently Asked Questions
When does FY 2082/83 start and end?
FY 2082/83 begins on the first day of Shrawan 2082 (mid-July 2025) and ends on the last day of Ashadh 2083 (mid-July 2026).
What is the VAT return deadline in Nepal?
VAT returns are due monthly, within 25 days of the end of each Nepali month.
What is the deadline for individual income tax returns?
Individuals must file their annual income tax return by the end of Poush, roughly three months after the fiscal year ends.
Can the corporate tax filing deadline be extended?
Yes. Companies can apply for a three-month extension, moving the deadline from Ashwin end to Poush end, provided the request is submitted before the original due date.
How much interest applies to late tax payments in Nepal?
The IRD charges 15% annual interest on unpaid tax, calculated from the original due date until the date of actual payment, in addition to any flat late-filing penalty.
Keep Every Deadline on Your Radar
Tax compliance in Nepal rewards consistency far more than last-minute effort. Bookmark this page, screenshot the monthly compliance table, and set a recurring reminder five days before every 25th-of-the-month filing window. In the coming weeks we'll be publishing focused, step-by-step guides on individual income tax filing, corporate tax returns, VAT compliance, and employer TDS obligations — each one linking back to this master calendar so you always have the full picture in one place.
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