Nepal's tax calendar follows the BS fiscal year (Shrawan 1 – Ashadh end). The key dates are the monthly VAT and TDS deadlines, advance tax instalments at the end of Poush, Chaitra and Ashadh, and the annual income tax return by the end of Ashwin.
Use the free Nepali date converter or check the Nepali calendar.
Every month
- VAT return and payment: within 25 days after the end of the month, for monthly VAT filers.
- TDS: tax withheld from salaries and other payments is deposited and reported monthly through e-TDS.
Advance tax instalments (section 94)
People and businesses required to pay advance income tax pay it in three instalments, each measured against the estimated tax for the year:
| Due by the end of | Cumulative share of estimated tax |
|---|---|
| Poush | 40% |
| Chaitra | 70% |
| Ashadh | 100% |
Annual income tax return (section 96)
The return is due within three months after the fiscal year ends — by the end of Ashwin. An extension of up to three months can be requested (section 98).
Dates for FY 2083/84
| Deadline | BS date | AD date |
|---|---|---|
| Fiscal year starts | Shrawan 1, 2083 | 17 July 2026 |
| Income tax return for FY 2082/83 | Ashwin end, 2083 | 17 October 2026 |
| First advance tax instalment (40%) | Poush end, 2083 | 14 January 2027 |
| Second instalment (70%) | Chaitra end, 2083 | 14 April 2027 |
| Third instalment (100%) / fiscal year ends | Ashadh end, 2084 | 17 July 2027 |
| Income tax return for FY 2083/84 | Ashwin end, 2084 | 17 October 2027 |
One-time settlement deadlines in 2083
The 2083/84 Finance Act opens several settlement windows:
| Scheme | Deadline |
|---|---|
| Non-compliant companies: file and pay for 2082/83 (section 48) | Ashwin end, 2083 — 17 October 2026 |
| Staff of international organisations: file 2079/80–2082/83 plus 1% (section 47) | Mangsir end, 2083 — 16 December 2026 |
| Unfiled income tax or VAT, outstanding and disputed tax — pay plus 1% (sections 40, 41, 44–46) | Poush end, 2083 — 14 January 2027 |
Details are in tax settlement schemes with a Poush 2083 deadline.
Don't miss a BS deadline
BS months are 29 to 32 days long, so "the end of Poush" falls on a different English date every year. Check dates with the Nepali date converter or the Nepali calendar. Inside KhataIN, tax deadlines for your business show up on your calendar automatically.
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.