Nepal Capital Gains Tax Calculator (FY 2083/84): Free Tool for Shares & Real Estate
Selling NEPSE shares or property in Nepal? This free, instant Capital Gains Tax calculator applies the exact FY 2083/84 rates automatically — 7.5% or 10% for shares based on your holding period, and 7.5% or 10% for real estate based on the 5-year threshold. Enter your purchase and sale details once and see your net gain, tax payable, effective rate and net profit after tax update live. Simulate different exit prices, compare scenarios side by side, and print a clean report — all without leaving this page, and without sending your numbers anywhere.
What Is Capital Gains Tax in Nepal?
Capital Gains Tax, commonly shortened to CGT, is the tax charged on the profit you make when you sell a capital asset for more than you paid for it. In Nepal, it falls under the Income Tax Act 2058 rather than existing as a separate law, and it applies most commonly to two situations: selling shares listed on the Nepal Stock Exchange (NEPSE), and selling land or a building. The tax is calculated only on the profit, never on the full sale amount, and for most individual investors it is withheld automatically at the point of sale rather than filed separately at year-end.
The rate you pay is not fixed. It depends on three things: what kind of asset you sold, how long you held it before selling, and whether you are an individual investor or a registered entity. Getting any one of these wrong when estimating your tax can throw the final number off by thousands of rupees, which is exactly the gap this calculator is built to close.
Why Use This Calculator
Most people estimate their capital gains tax with a rough mental calculation — multiply the profit by a rate they half-remember from last year. The problem is that Nepal's CGT rates changed twice in the last two fiscal years, and the rate itself depends on a holding-period threshold that is easy to miscount. This tool removes the guesswork:
- Automatic rate detection. Enter your purchase and sale dates and the calculator works out your exact holding period and applies the correct FY 2083/84 bracket — no manual lookup required.
- Every real-world cost included. Broker commission, SEBON and DP charges, capital improvement costs, and transfer or selling expenses are all factored into your net gain, not just the raw price difference.
- Instant, live results. Numbers update as you type, with a full breakdown: gross sale value, acquisition cost, taxable gain, tax payable, effective rate, net profit and return percentage.
- Built-in decision tools. A what-if sale price simulator, a scenario comparison table, and a holding-period insight engine that flags when you're close to a lower-rate threshold.
- A clean, printable report. One click produces a print-ready summary you can save as a PDF for your own records.
FY 2083/84 Capital Gains Tax Rates, Explained
Nepal's Finance Bill 2083 raised capital gains tax rates on both shares and real estate, effective Shrawan 1, 2083 (17 July 2026). For individual investors, the structure now looks like this:
| Asset | Short-term rate | Long-term rate | Threshold |
|---|---|---|---|
| Listed shares (NEPSE) & listed mutual funds | 10% | 7.5% | 365 days |
| Debentures / bonds | 10% | 7.5% | 365 days |
| Unlisted shares | 10% flat | — | — |
| Real estate (individual) | 10% | 7.5% | 5 years |
For share transactions, this tax is withheld automatically by CDS and Clearing Limited (CDSC) at the moment you sell at a profit, and the government has declared it a final tax — meaning that income does not need to be reported again under personal income tax. Real estate CGT is similarly withheld at the Land Revenue Office (Malpot) when the transfer is registered. Entities and companies are treated differently: they generally don't receive the holding-period discount that individuals get, and real estate sold by a registered company is taxed at the standard corporate rate with a 1.5% advance withholding at the point of registration.
These figures reflect the rates most consistently reported following the FY 2083/84 budget. Because CGT provisions can be refined by subsequent circulars, always cross-check the final figure against the Inland Revenue Department's official guidance at ird.gov.np before filing.
Holding Period: The Single Biggest Lever You Control
Of everything that determines your capital gains tax bill, holding period is the one factor you can actually plan around. Cross the 365-day mark on a share sale, or the 5-year mark on a property sale, and your rate drops. For an investor sitting on a large gain, timing a sale by even a few weeks can be the difference between paying 10% and paying 7.5% — a meaningful amount of money on any sizeable transaction.
The calculator's insights panel watches for this automatically. If your sale date puts you within a few months of crossing either threshold, it will flag the opportunity so you can weigh whether waiting makes financial sense for your specific situation.
Step-by-Step: How to Use the Calculator
- Choose your asset type and investor type. Select listed shares, mutual funds, debentures, unlisted shares, or real estate, and mark whether you're an individual or an entity.
- Enter your purchase and sale dates. The calculator computes your exact holding period and highlights which rate bracket applies.
- Add prices and quantities. For shares, enter the per-unit purchase and sale price along with quantities bought and sold — partial-lot sales are pro-rated automatically. For real estate, set quantity to 1 and enter total prices.
- Fill in your actual costs. Broker commission, SEBON and DP charges, capital improvement costs, transfer costs, and any selling expenses all reduce your taxable gain.
- Review your results instantly. The ledger panel on the right shows your net gain, applicable rate, tax payable, effective rate, and net profit after tax — updating live as you adjust any field.
- Explore what-if scenarios. Use the sale price simulator to test different exit points, or save the calculation as a scenario to compare against another asset or timing decision.
- Print your report. When you're satisfied with the numbers, use the Print / Save Report button to generate a clean, shareable summary.
Real Estate vs. Shares: Key Differences That Affect Your Tax
While both asset classes now use a two-bracket rate structure, the mechanics behind them differ in ways worth understanding:
- Withholding point. Share CGT is deducted the moment you sell through your broker/DP. Real estate CGT is deducted when the transfer deed is registered at the Malpot office — not when you agree a sale price.
- Cost basis complexity. Real estate acquisition costs typically include registration fees and any documented improvement expenses, which can meaningfully lower your taxable gain if you keep receipts. Share acquisition cost is usually simpler, but gets more complex with bonus and rights shares, which carry a different effective purchase price than shares bought on the open market.
- Threshold length. Shares use a 365-day cutoff; real estate uses a much longer 5-year cutoff, which means real estate holding-period planning operates on a completely different timescale than share trading.
- Exemptions. A primary residence owned and occupied for an extended period may qualify for an exemption that has no equivalent in share taxation.
Common Mistakes to Avoid
- Forgetting deductible costs. Broker commission, SEBON charges, and DP fees are easy to overlook but directly reduce your taxable gain — always include them.
- Miscounting the holding period. A sale one day before the 365-day or 5-year mark can cost you the lower rate entirely. Count from the actual purchase date, not the fiscal year start.
- Ignoring bonus and rights share cost basis. Treating a bonus share as if it cost the same as a market-bought share will distort your gain calculation significantly.
- Assuming last year's rate still applies. Nepal's CGT rates have changed twice in two fiscal years — always calculate against the rate effective on your actual sale date.
Frequently Asked Questions
What is the current capital gains tax rate on shares in Nepal?
For FY 2083/84, individuals pay 7.5% on listed shares held for more than 365 days, and 10% on shares held for 365 days or less. This is withheld at source and treated as a final tax.
What is the capital gains tax on real estate in Nepal?
Individuals pay 7.5% on gains from property held for more than 5 years, and 10% if held for 5 years or less. Entities face the standard corporate rate with a 1.5% advance withholding at registration.
Is capital gains tax on shares a final tax?
Yes. Once CGT is deducted from your share sale proceeds, that income is not added to your personal taxable income and generally does not require further reporting.
Can capital losses be offset against capital gains?
Generally, capital losses can be set off against capital gains within the same fiscal year under the Income Tax Act 2058. Carry-forward rules can vary by asset type, so confirm specifics with a tax advisor or the Inland Revenue Department.
Does this calculator store or send my financial data anywhere?
No. All calculations run directly in your browser using JavaScript. Nothing you enter is transmitted, logged, or stored on any server.
A Quick Disclaimer
This calculator is provided for estimation and educational purposes only and does not constitute tax advice. Rates reflect provisions of the Finance Bill 2083 as publicly reported as of July 2026 and may be refined by subsequent circulars. Please confirm final figures with the Inland Revenue Department at ird.gov.np or a licensed Nepali tax professional before filing your return.
Discussion