If you plan to open a bank account, get a formal salary, register a business, or file taxes in Nepal, a Permanent Account Number (PAN) is the first document you need. The good news: the Inland Revenue Department (IRD) has moved most of the process online through the Taxpayer Portal, so you can fill out and submit your application from home. The one step you cannot skip is a short biometric verification visit at your local Inland Revenue Office.
This guide walks through the exact online registration process for 2026, the documents you need to prepare in advance, how long it actually takes, and the mistakes that cause the most rejections. If you would rather apply from your phone using the government's official app, see our companion guide on registering for PAN using the Nagarik App.
Quick Answer
Go to taxpayerportal.ird.gov.np, register with your mobile number, fill in the Personal PAN (PPAN) application, upload a scanned copy of your citizenship certificate and a passport-size photo, choose your nearest Inland Revenue Office, and submit. You will then need to visit that office once in person for biometric verification (photo and fingerprints). Your PAN is issued within 1 to 3 working days of that visit, and registration costs nothing.
What Is a PAN and Why You Need One
A Permanent Account Number is a unique 9-digit tax identity issued by Nepal's Inland Revenue Department under the Income Tax Act 2058 (2002). Once issued, it stays with you for life and does not need to be renewed. Section 78 of the Act requires anyone carrying on a business, any employer of taxable employees, and any individual who meets income-tax filing criteria to obtain a PAN, generally within 30 days of becoming liable. Many people also register voluntarily, since a PAN is now a practical requirement for everyday financial life in Nepal, not just for taxpayers.
In practice, you will be asked for your PAN when you:
- Open most types of bank accounts, including current and business accounts
- Register or renew a business, or apply for a company incorporation certificate
- Receive a salary above the taxable threshold from a registered employer
- Buy or sell land, vehicles, or other high-value assets
- Carry out financial transactions above a certain threshold set by the IRD
- File an income tax return or claim a tax refund
Who Needs to Register for PAN
You should register for a Personal PAN (PPAN) if you are a salaried employee earning above the taxable threshold, a freelancer or consultant billing clients in Nepal, a landlord renting out property, or simply someone who wants to open a bank account or register a SIM-linked mobile wallet that requires PAN verification. Business owners need a separate Business PAN registered under their company or firm name, in addition to any personal PAN they may already hold. NGOs, partnerships, and cooperatives also register under the Business PAN category.
Documents You Need Before You Start
Gather these before opening the portal so you are not searching for scans halfway through the form.
| Document | Individual (PPAN) | Business PAN |
|---|---|---|
| Citizenship certificate (or National ID number) | Required | Required for the authorized representative |
| Recent passport-size photograph | Required | Required for the authorized representative |
| Active mobile number (registered in your name) | Required | Required |
| Business registration certificate (from OCR) | Not applicable | Required |
| Company MOA / AOA (for private limited companies) | Not applicable | Required |
| Business address proof | Not applicable | Required |
| Passport and valid visa (foreign nationals only) | Required instead of citizenship | Required for the representative |
Step-by-Step: Registering for PAN Online
The process below applies to a Personal PAN (PPAN) through the IRD Taxpayer Portal. Business PAN follows the same flow with additional company fields.
Open the Taxpayer Portal
Go to taxpayerportal.ird.gov.np on a desktop or mobile browser. Under the Registration menu, choose the option to apply for a new PAN.
Register your mobile number
Enter the mobile number you intend to use long term for tax matters. You will receive a one-time password (OTP) by SMS - enter it to verify the number.
Fill in the PPAN application form
Enter your full name exactly as printed on your citizenship certificate, date of birth, permanent and temporary address, and occupation. If your profile is linked to your National ID, several fields may auto-fill from government records.
Upload your documents
Upload a clear scan or photo of your citizenship certificate and your passport-size photograph. Keep files in JPEG format and under the portal's size limit to avoid upload errors.
Select your Inland Revenue Office
Choose the Inland Revenue Office (IRO) or Taxpayer Service Office (TSO) nearest to your permanent or temporary address. This is where you will complete biometric verification.
Submit and note your application number
Review every field before submitting. There is no fee to pay. Save the submission or application number shown on screen - you can use it to track your status on the portal.
Visit the office for biometric verification
Bring the original citizenship certificate and any other original documents you uploaded. An officer verifies your originals against the scans and captures your photograph and fingerprints. Your PAN is officially issued only after this step.
Download your PAN certificate
Once approved, usually within 1 to 3 working days, download the e-PAN certificate from the portal. Your physical PAN card can be collected from your assigned office, and the number is also visible in the Nagarik App.
Personal PAN vs. Business PAN
Personal PAN (PPAN)
- For salaried individuals and income earners
- Uses your citizenship certificate or NID
- One PAN allowed per person, for life
- Typical processing: 1-3 working days
Business PAN
- For companies, firms, partnerships, and NGOs
- Requires a business registration certificate from OCR
- Needs director or proprietor PAN details
- Processed after biometric verification of the authorized representative
VAT Registration
- A separate registration, not the same as PAN
- Required only once turnover crosses the VAT threshold
- Applied for after Business PAN is issued
- Uses the same Taxpayer Portal login
Registering as a Foreign National
Foreign nationals with a valid work permit or business visa can register for PAN through the IRD portal, though not through the Nagarik App, which relies on Nepali citizenship or National ID records. Instead of a citizenship number, select "Foreign" under nationality and enter your passport details along with your visa documentation. Tourist visa holders are not eligible to register for PAN. Processing for foreign national applications typically takes a little longer than for citizens, often 3 to 5 working days, because of additional document checks.
Common Mistakes That Cause Rejections
- Name mismatches - your name on the application must match your citizenship certificate exactly, including spelling and spacing.
- Blurry or oversized document scans - low-resolution or overly large image files are a frequent cause of upload failures.
- Duplicate registration attempts - applying again when a PAN already exists under your details triggers an automatic rejection.
- Wrong office selection - choosing an Inland Revenue Office far from where you can realistically visit in person delays completion.
- Incomplete business documents - missing MOA/AOA or an expired business registration certificate stalls Business PAN applications.
Frequently Asked Questions
Is PAN registration in Nepal really free?
Yes. The Inland Revenue Department does not charge any fee for PAN registration, whether you apply online, through the Nagarik App, or in person. Be cautious of third parties who charge a fee purely for filling out the free government form on your behalf.
Can I complete PAN registration entirely online, without visiting an office?
No. You can complete the application form and document upload online, but biometric verification - your photograph and fingerprints - at your selected Inland Revenue Office is mandatory before the PAN is officially issued.
How long does PAN registration take in 2026?
Once your biometric verification is complete, most Personal PAN applications are issued within 1 to 3 working days. Business PAN and foreign national applications can take slightly longer due to additional document review.
What happens if I already have a PAN but forgot the number?
Each person can only hold one PAN for their lifetime, so you do not need to register again. Contact the IRD helpdesk or visit any Inland Revenue Office with your citizenship certificate to retrieve your existing PAN number.
Do I need a PAN to open a bank account in Nepal?
Most banks in Nepal require a PAN to open a current account or a business account, and increasingly ask for it on savings accounts as well, particularly for transactions above a set threshold. Check with your specific bank for its current requirement.
Can I register for PAN using only the Nagarik App?
Yes, for individuals with a Nepali citizenship certificate or National ID. The Nagarik App connects to the same IRD backend as the web portal. See our step-by-step Nagarik App PAN registration guide for the full walkthrough.
Is PAN the same as VAT registration?
No. PAN is your basic tax identification number. VAT registration is a separate, additional registration required only when your business turnover crosses the VAT threshold set by the IRD, or under specific conditions defined by law.
Conclusion
PAN registration in Nepal has become a genuinely fast, free, and mostly digital process, provided you prepare your documents correctly and treat the office biometric visit as a required final step rather than an optional formality. Apply through the Taxpayer Portal or the Nagarik App, double-check that your name matches your citizenship certificate exactly, and you can realistically expect an active PAN within a few working days.
Read the Nagarik App PAN Guide
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