Plan first. Understand what follows.
Deadlines & Penalties
Connect Nepal tax due dates with the section, consequence and official source that matters if an obligation is late.
VAT return
Filing · Generally within 25 days after the end of the approved tax period.
VAT payment
Payment · Generally within 25 days after the end of the approved tax period.
TDS deposit
Payment · Within 25 days after the end of the month in which tax was withheld.
e-TDS statement
Filing · Within 25 days after the end of the deduction month.
VAT return
Filing · Generally within 25 days after the end of the approved tax period.
VAT payment
Payment · Generally within 25 days after the end of the approved tax period.
TDS deposit
Payment · Within 25 days after the end of the month in which tax was withheld.
e-TDS statement
Filing · Within 25 days after the end of the deduction month.
VAT return
Filing · Generally within 25 days after the end of the approved tax period.
VAT payment
Payment · Generally within 25 days after the end of the approved tax period.
TDS deposit
Payment · Within 25 days after the end of the month in which tax was withheld.
e-TDS statement
Filing · Within 25 days after the end of the deduction month.
VAT return
Filing · Generally within 25 days after the end of the approved tax period.
VAT payment
Payment · Generally within 25 days after the end of the approved tax period.
TDS deposit
Payment · Within 25 days after the end of the month in which tax was withheld.
e-TDS statement
Filing · Within 25 days after the end of the deduction month.
VAT return
Filing · Generally within 25 days after the end of the approved tax period.
VAT payment
Payment · Generally within 25 days after the end of the approved tax period.
TDS deposit
Payment · Within 25 days after the end of the month in which tax was withheld.
e-TDS statement
Filing · Within 25 days after the end of the deduction month.
Estimated tax — first instalment
Payment · By Poush end: cumulative 40% of estimated tax payable for the year.
VAT return
Filing · Generally within 25 days after the end of the approved tax period.
VAT payment
Payment · Generally within 25 days after the end of the approved tax period.
TDS deposit
Payment · Within 25 days after the end of the month in which tax was withheld.
e-TDS statement
Filing · Within 25 days after the end of the deduction month.
VAT return
Filing · Generally within 25 days after the end of the approved tax period.
VAT payment
Payment · Generally within 25 days after the end of the approved tax period.
TDS deposit
Payment · Within 25 days after the end of the month in which tax was withheld.
e-TDS statement
Filing · Within 25 days after the end of the deduction month.
VAT return
Filing · Generally within 25 days after the end of the approved tax period.
VAT payment
Payment · Generally within 25 days after the end of the approved tax period.
TDS deposit
Payment · Within 25 days after the end of the month in which tax was withheld.
e-TDS statement
Filing · Within 25 days after the end of the deduction month.
Estimated tax — second instalment
Payment · By Chaitra end: cumulative 70% of estimated tax payable for the year.
VAT return
Filing · Generally within 25 days after the end of the approved tax period.
VAT payment
Payment · Generally within 25 days after the end of the approved tax period.
TDS deposit
Payment · Within 25 days after the end of the month in which tax was withheld.
e-TDS statement
Filing · Within 25 days after the end of the deduction month.
VAT return
Filing · Generally within 25 days after the end of the approved tax period.
VAT payment
Payment · Generally within 25 days after the end of the approved tax period.
TDS deposit
Payment · Within 25 days after the end of the month in which tax was withheld.
e-TDS statement
Filing · Within 25 days after the end of the deduction month.
VAT return
Filing · Generally within 25 days after the end of the approved tax period.
VAT payment
Payment · Generally within 25 days after the end of the approved tax period.
TDS deposit
Payment · Within 25 days after the end of the month in which tax was withheld.
e-TDS statement
Filing · Within 25 days after the end of the deduction month.
Estimated tax — final instalment
Payment · By Ashad end: cumulative 100% of estimated tax payable for the year.
VAT return
Filing · Generally within 25 days after the end of the approved tax period.
VAT payment
Payment · Generally within 25 days after the end of the approved tax period.
TDS deposit
Payment · Within 25 days after the end of the month in which tax was withheld.
e-TDS statement
Filing · Within 25 days after the end of the deduction month.
Annual income-tax return
Filing · Within three months after the income year ends—normally by the end of Ashwin.
VATMonthly · filing
VAT return
मूल्य अभिवृद्धि कर विवरण
Next date in selected FYSep 10, 20262083/05/25 BS
Standard rule: Generally within 25 days after the end of the approved tax period.
No active general deadline override is recorded for this event.
Your VAT registration may permit a different tax period. A later IRD notice can override the standard date.
1 late consequence2 sources
VATMonthly · payment
VAT payment
मूल्य अभिवृद्धि कर भुक्तानी
Next date in selected FYSep 10, 20262083/05/25 BS
Standard rule: Generally within 25 days after the end of the approved tax period.
No active general deadline override is recorded for this event.
Payment consequences are separate from the return-filing consequence.
2 late consequences2 sources
TDSMonthly · payment
TDS deposit
अग्रिम कर कट्टी दाखिला
Next date in selected FYSep 10, 20262083/05/25 BS
Standard rule: Within 25 days after the end of the month in which tax was withheld.
No active general deadline override is recorded for this event.
Confirm the withholding type, payment date and any current IRD notice.
1 late consequence2 sources
eTDSMonthly · filing
e-TDS statement
ई-टीडीएस विवरण
Next date in selected FYSep 10, 20262083/05/25 BS
Standard rule: Within 25 days after the end of the deduction month.
No active general deadline override is recorded for this event.
The statement and the related withholding deposit are distinct compliance actions.
1 late consequence2 sources
Income TaxAnnual · filing
Annual income-tax return
वार्षिक आय विवरण
Next date in selected FYOct 17, 20272084/06/30 BS
Standard rule: Within three months after the income year ends—normally by the end of Ashwin.
No active general deadline override is recorded for this event.
Section 96 filing requirements, exceptions and extensions depend on the taxpayer’s facts.
1 late consequence2 sources
Estimated TaxReference only · filing
Estimated-tax statement
अनुमानित कर विवरण
Last date in selected FYReference only
Standard rule: File the Section 95(1) estimate by the applicable statutory date; this is separate from the annual return.
No active general deadline override is recorded for this event.
The Section 117(1)(a) one-time formula must not be used for an ordinary annual return.
1 late consequence2 sources
Income TaxReference only · filing
Section 97(2) specialist return
दफा ९७(२) विशेष विवरण
Last date in selected FYReference only
Standard rule: Specialist workflow; confirm that Section 97(2) applies before using its separate filing consequence.
No active general deadline override is recorded for this event.
The assessable-income base excludes final-withholding income as required by Section 117(1)(d).
1 late consequence1 source
Estimated TaxAnnual instalment · payment
Estimated tax — first instalment
अनुमानित कर — पहिलो किस्ता
Next date in selected FYJan 14, 20272083/09/30 BS
Standard rule: By Poush end: cumulative 40% of estimated tax payable for the year.
No active general deadline override is recorded for this event.
Applies only where Section 94 instalments are required.
1 late consequence2 sources
Estimated TaxAnnual instalment · payment
Estimated tax — second instalment
अनुमानित कर — दोस्रो किस्ता
Next date in selected FYApr 13, 20272083/12/30 BS
Standard rule: By Chaitra end: cumulative 70% of estimated tax payable for the year.
No active general deadline override is recorded for this event.
Deduct the first instalment when determining the second payment.
1 late consequence3 sources
Estimated TaxAnnual instalment · payment
Estimated tax — final instalment
अनुमानित कर — अन्तिम किस्ता
Next date in selected FYJul 16, 20272084/03/31 BS
Standard rule: By Ashad end: cumulative 100% of estimated tax payable for the year.
No active general deadline override is recorded for this event.
Deduct earlier instalments and re-estimate rather than relying on an outdated forecast.
1 late consequence3 sources
Kept separate by design
Other compliance
Useful planning references that do not inherit Income Tax or VAT penalties.
Public-company AGM planning checkpoint
A public company generally holds its AGM within six months after the fiscal year ends.
This is a company-law workflow. It is not an Income Tax or VAT deadline, and no IRD consequence is attached.Official referenceSSF contribution
Follow the contribution deadline applicable to the registered employer and worker.
No fixed event is generated until the applicable current SSF rule is confirmed.Official referencePlanning and legal-reference aid only. Dates can change through notices, holidays, taxpayer-specific approvals or later amendments. Nepal Tax Toolkit is not an official IRD service.