A PAN (Permanent Account Number) is the 9-digit taxpayer number issued by Nepal's Inland Revenue Department. You need one to file tax returns, register a business for tax, and — as an employee — for your employer's tax reporting.
What is a PAN?
The PAN identifies a taxpayer with the Inland Revenue Department (IRD). The same number is used for income tax, TDS reporting and, if you register for VAT, your VAT registration.
Who needs a PAN?
- Businesses and self-employed people earning taxable income.
- Employees — employers report salary and tax withheld against each employee's PAN.
- Anyone who must file an income tax return.
Personal PAN vs business PAN
- A personal PAN belongs to an individual — for salary, professional income and personal tax matters.
- A business PAN is registered for a firm or company and is used on its invoices, returns and bank accounts. A business registered for VAT uses this number as its VAT number.
How to get a PAN
- Apply through the taxpayer portal on the IRD website.
- Keep the submission number the portal gives you.
- Complete verification with your documents — for individuals usually citizenship, and for businesses the registration certificate — at the Inland Revenue Office or Taxpayer Service Office for your area.
The documents required depend on the type of applicant, so check the portal's list before you go.
PAN regularisation under the 2083/84 Finance Act
The Finance Act for 2083/84 offers one-time relief:
- No PAN, taxable income, no returns (section 40(1)): obtain a PAN, file returns for fiscal years 2079/80 to 2082/83 and pay the tax, and fees and interest are waived. Earlier years don't need to be filed.
- PAN but no business or income (section 40(2)): file the 2082/83 return, pay any tax, and apply to cancel or resume the PAN by the end of Poush 2083 (14 January 2027). Otherwise the PAN is cancelled automatically.
- PAN, taxable income, returns not filed (section 40(3)): file the return and pay the tax plus an extra 1% by the end of Poush 2083, and fees and interest are waived.
Frequently asked questions
How many digits does a PAN in Nepal have?
Nine.
Is a PAN the same as VAT registration?
No. Every VAT-registered business has a PAN, but a PAN on its own does not make you VAT-registered.
Can my PAN be cancelled if I don't use it?
Yes. Under section 40(2) of the 2083/84 Finance Act, a PAN with no income or business and no returns for 2081/82 or earlier is cancelled automatically if the holder doesn't file for 2082/83 and apply to cancel or resume by the end of Poush 2083.
Sources
- Institute of Chartered Accountants of Nepal (ICAN), Highlights of Federal Budget of Nepal FY 2083/84 — amendments to the Income Tax Act, 2058 and the Value Added Tax Act, 2052.
- Inland Revenue Department, ird.gov.np — Acts, rules, notices and the taxpayer portal.
Last checked: 15 September 2026 (Bhadra 30, 2083). Tax law changes with each Finance Act — confirm your own situation with the Inland Revenue Department or a registered tax professional.