Topic resources

Presumptive and Turnover-based Taxation

Browse the guidance and official references below for Presumptive and Turnover-based Taxation. The linked articles explain their coverage and any conditions that need checking for your case.

Available articles

D-01 and D-02 Small Business Income Tax in Nepal — FY 2083/84

Official references

IRD — Entity income-tax rates, FY 2083/84
IRD — Income Tax Act 2058, consolidated through Finance Act 2082
IRD — Natural-person tax rates, FY 2083/84

Check the source and period

Select the fiscal-year edition that applies to your transaction. Keep earlier editions for historical work.

Keep the relevant Act, rules, annual amendments and authority notices together. The layout update date is not a new legal review date.

Last updated: 13 October 2026Updated by: C.M. & Associates

Latest update

13 October 2026
Editor: C.M. & Associates
Reviewed the resource directory, its article mapping and source-period guidance. Clarified source labels and public wording where needed. Earlier source-check dates and any stated limitations remain applicable.