HisabSathi

Capital Gains Tax Calculator

Calculate capital gains tax on the sale of property, shares (listed & unlisted), and other assets in Nepal. Get accurate tax calculations based on holding period and asset type according to current Nepal tax laws.

Capital Gains Tax Calculator

Calculate capital gains tax for your investments in Nepal

Select Asset Type

Required

Tax Rate Information - Real Estate

Long Term (More than 5 years):5%
Short Term (Less than 5 years):7.5%

Sale Details

Required

Property purchase value

Property sale value

Nepal Capital Gains Tax Information

Real Estate Tax Rates

  • •Long Term (5+ years): 5% General rate
  • •Short Term (<5 years): 7.5% General rate
  • •Withholding Tax: 2.5-5%
  • •Personal residence exemption available

Shares Trading Tax

  • •Listed shares (365+ days): 5%
  • •Listed shares (≤365 days): 7.5%
  • •Unlisted shares: 10%
  • •Institutional rate: 10-15%

Tax Exemptions

  • •Personal residence (10+ years)
  • •Annual exemption: NPR 3,00,000
  • •Reinvestment (within 2 years)
  • •Agricultural land (with conditions)

Requirements

  • •Tax payment within 30 days
  • •File annual return
  • •Keep records for 6 years
  • •Withholding by purchaser

Real Estate

  • • 5% tax (5+ years holding)
  • • 7.5% tax (less than 5 years)
  • • Personal residence exemption
  • • Transfer costs deductible

Listed Shares

  • • 5% tax (365+ days holding)
  • • 7.5% tax (less than 365 days)
  • • 10% for institutions
  • • Brokerage fees deductible

Unlisted Shares

  • • 10% tax for individuals
  • • 15% for institutions
  • • No holding period benefit
  • • Transfer fees deductible

Tax Benefits

  • • Rs. 3 lakh annual exemption
  • • 10+ years residence exempt
  • • Loss carry forward (4 years)
  • • Reinvestment benefits

How to Use This Calculator

  1. Select the type of asset you sold (property, shares, or other assets)
  2. Enter the original purchase price and exact purchase date
  3. Enter the sale price and sale date to calculate holding period
  4. Add any additional costs that increase your cost basis:
    • • Improvement costs (for property)
    • • Transfer costs and registration fees
    • • Brokerage fees (for shares)
  5. For property: Check if it was your personal residence occupied for 10+ years
  6. For shares: Indicate if you're an institutional investor
  7. Click Calculate to see your capital gains tax liability and net proceeds

Important Notes

  • • This calculator uses the latest Nepal capital gains tax rates
  • • Personal residential property may be exempt if occupied for 10+ years
  • • Capital gains up to Rs. 3,00,000 annually may be exempt
  • • For complex transactions, consult a qualified tax professional
  • • Tax must be paid within 30 days of the transaction
  • • Keep records of purchase price, improvements, and sale documents for 6 years
  • • Capital losses can be carried forward for up to 4 years

Tax Payment & Filing Requirements

  • • Where to pay: Designated banks or IRD office
  • • When to pay: Within 30 days of asset transfer
  • • Documents needed: Sale deed, purchase documents, improvement receipts
  • • Payment method: Bank voucher or online payment
  • • Late payment penalty: 1.5% per month on unpaid tax
  • • Withholding tax: Buyers must deduct and deposit tax at source
Nepal Capital Gains Tax Calculator - Property, Shares & Assets