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Reference material: the statutory calendar for the Nepali fiscal year, knowledge categories and official regulatory sources.
General filing and payment timelines through the Nepali fiscal year (Shrawan to Ashadh).
| Month (fiscal year) | Obligation | Due | Source |
|---|---|---|---|
| Every month | VAT return and paymentMonthly VAT return for registered persons. | Within 25 days after month end | Value Added Tax Act, 2052 |
| Every month | TDS depositDeposit of tax withheld at source during the month. | Within 25 days after month end | Income Tax Act, 2058 |
| Ashwin | Annual income tax returnReturn for the previous fiscal year, generally due within three months of year end; extension possible on application. | By the end of Ashwin | Income Tax Act, 2058 |
| Poush | First advance tax instalmentFirst of three instalments of estimated annual tax. | By the end of Poush | Income Tax Act, 2058 |
| Chaitra | Second advance tax instalmentSecond instalment of estimated annual tax. | By the end of Chaitra | Income Tax Act, 2058 |
| Ashadh | Third advance tax instalmentFinal instalment of estimated annual tax; fiscal year ends. | By the end of Ashadh | Income Tax Act, 2058 |