Topic resources

TDS on Dividend

Browse the guidance and official references below for TDS on Dividend. The linked articles explain their coverage and any conditions that need checking for your case.

Available articles

Dividend and Interest 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 — Finance Act 2083, Gazette publication 2083/03/30
IRD — Withholding tax rates, FY 2083/84
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.