Nepal Tax Toolkit is an independent compliance utility. It is not an IRD system and does not replace advice based on a taxpayer’s complete facts.
How a rule enters a calculator
Locate the primary source.We prefer enacted Acts, official consolidated law, annual Finance Acts and published notices from IRD, the Ministry of Finance, OCR, SSF or NRB.
Record the effective fiscal year.Historical salary and penalty rules must stay tied to the period in which they applied.
Implement a table-driven formula.Rates and ceilings remain separate from interface code so a change can be reviewed and tested.
Test boundaries.Representative amounts, slab edges, zero values and deduction caps are checked automatically and by hand where possible.
Label the evidence.Pages show the source, review status and whether a rule is provisional, source-reviewed or awaiting independent professional approval.
Current review status
Salary FY 2070/71–2082/83: official-source review in the project; named independent professional sign-off is not yet recorded.
Salary FY 2083/84: provisional Finance Bill schedule until enacted/consolidated law replaces it.
Fine calculator: source-backed civil formulas are available as research-stage working estimates, with review status shown per rule and fiscal-year version.
Letters: template wording remains subject to administrator and professional review before publication.
Privacy boundary
Salary, EMI, converter, penalty and letter-form inputs are processed in the browser. Letter progress may be stored locally on the same device. Public calculator inputs are not written to Supabase or analytics.
Source researched.The formula and wording have been traced to the cited official provision, but interpretation can still be corrected.
Arithmetic tested.Automated boundary tests and hand-prepared examples exercise the encoded formula.
Expert reviewed.A named qualified reviewer has checked the wording, formula, base and period-counting policy for that implementation hash.
Provisional amendment.Authenticated enacted or consolidated text is still awaited.
IRD assessed amount.Only IRD can issue an assessment or payable demand. Toolkit results never carry that status.
Fine-calculator status
Source-backed civil formulas for FY 2082/83 and the provisional FY 2083/84 amendment layer are available as research-stage working estimates. Each result shows its statutory basis, substituted arithmetic and review status. Fact-dependent scenarios remain separate, and criminal provisions remain reference-only.
Correction history
Tax fines
Introduced section-by-section research-stage calculations, separate automatic and fact-dependent totals, partial-payment ledgers, formula substitutions and an authenticated expert-review register.
Compliance calendar
Corrected the annual income-tax return rule to three months after income-year end and the estimated-tax schedule to Poush 40%, Chaitra 70% cumulative and Ashad 100% cumulative.
Salary and SSF
Separated employee SSF (11%), employer SSF (20%), additional employee CIT/PF and employer CIT/PF; employer SSF is included in assessable remuneration.
Tax fines
Disabled definitive numerical fine estimates pending independent legal approval of the historical rule table.
Found a possible error?
Please include the affected fiscal year, calculation inputs without personal identifiers, the result you expected and a link or copy of the official source.