How to File Your FY 2025‑26 Income Tax Return Online via Nepal’s IRD Portal: 2026 Step‑by‑Step Guide

Filing your income tax return has become much easier with Nepal’s Inland Revenue Department (IRD) online portal. For the fiscal year 2025‑26 (2082‑83), the process includes a few updated security steps, payment options, and revised slab rates that taxpayers should know before the deadline.

Know the tax slabs and deductions

For resident individuals, the FY 2025‑26 income tax slabs under the Finance Act 2082 are:

• ₨0 – ₨400,000     exempt
• ₨400,001 – ₨500,000  1 %
• ₨500,001 – ₨700,000  10 %
• ₨700,001 – ₨1,000,000 20 %
• ₨1,000,001 – ₨2,000,000 30 %
• Above ₨2,000,000   36 %

Non‑resident individuals are taxed at a flat 25 % on Nepal‑source income and do not benefit from the progressive slabs above.

Taxpayers can reduce taxable income by claiming eligible deductions, subject to the following caps:

• Employee Provident Fund (EPF) contributions – full amount contributed
• Approved pension scheme contributions – full amount contributed
• Life insurance premium – up to ₨40,000 per year
• Medical insurance premium – up to ₨20,000 per year
• Donations to recognised charitable institutions – limited to 5 % of adjusted taxable income or ₨100,000, whichever is lower

Logging into the IRD portal

Visit the IRD website and click the e‑filing link. Enter your PAN‑linked username and password. As part of the 2026 security update, IRD now sends a one‑time password (OTP) via SMS or registered email — there is no separate “IRD Auth” mobile app. Enter the OTP you receive to reach your dashboard.

Completing the tax calculation worksheet

Select “File Return” for FY 2025‑26. The portal shows a worksheet where you enter gross income from all sources. The system auto‑populates salary and TDS details from your employer’s filings, so you only need to add any other income. Next, input the deduction amounts you are claiming (EPF, pension, insurance premiums, donations). The portal subtracts these from gross income, applies the slabs automatically, and displays the net tax payable.

Paying the tax due

If a liability appears, you can pay instantly through the connectIPS gateway built into the portal. After confirming the amount, a QR code is generated. Scan it with any connectIPS‑enabled banking app, or choose an e‑wallet such as eSewa, Khalti, or IME Pay. Traditional net‑banking, debit‑card, and credit‑card options remain available as well.

Filing deadline and penalties

The last day to submit the FY 2025‑26 return is 30 Kartik 2083, which falls on 16 November 2026 in the Gregorian calendar. Returns filed after this date are considered late. The late‑filing penalty is 0.1 % of assessable income per month (or part thereof). In addition, any unpaid tax attracts interest at 15 % per annum (1.25 % per month) from the day after the deadline until the tax is paid in full.

Final checklist

• Save the acknowledgment receipt that appears after successful submission.
• Download the PDF copy of your submitted return for your records.
• Keep all supporting documents — EPF statements, insurance receipts, donation proofs, pension scheme certificates — for at least five years, as IRD may request them during an audit.

By following these steps you can complete your FY 2025‑26 income tax return online without unnecessary delays and avoid penalties. Staying organized with your documents and using the updated IRD portal features will make the process smooth and stress‑free.