Topic guide
TDS
Find withholding rate, character and filing treatment.
Classify the payment before choosing a rate
For a withholding question, identify what is being paid, who is paying and who receives it. Read the contract and invoice together. The label in a ledger is useful, but the actual transaction and the applicable law determine its treatment. Cross-border payments need additional attention to residency and treaty questions.
Reconcile the complete withholding cycle
Connect the payment, deduction, deposit, return and certificate. A withholding rate does not by itself establish whether the tax is final or whether the recipient can claim a credit. Keep evidence of the period and taxpayer identity when reconciling the return and tax account.
Available articles
- Commission, Consultancy, Director Fees and Royalties — Withholding Classification
- Cross-border Service, Royalty and Interest Payments from Nepal
- Dividend and Interest Income Tax in Nepal — FY 2083/84
- E-Commerce Marketplace Tax & Compliance in Nepal
- e-TDS Filing and Credit Matching in Nepal
- Final and Non-final TDS — Deposits, Certificates and Corrections
- How to Calculate Salary Tax in Nepal — FY 2083/84
- Permanent Establishment in Nepal — When a Foreign Business Becomes Taxable
- Retirement Funds and Retirement Payments — Contributions, Payouts and Tax Records
- TDS and Withholding Tax in Nepal — Classification, Credits and Controls
- TDS on Rent in Nepal — FY 2083/84
- TDS on Services and Contract Payments in Nepal — FY 2083/84
- TDS Rates in Nepal — FY 2083/84
Official references
- Tax Acts
IRD
- Income Tax Rules
IRD
- IRD Taxpayer Portal
Inland Revenue Department (IRD)
- IRD Standard Operating Procedures
Inland Revenue Department (IRD)
- IRD — Official taxpayer FAQs
Inland Revenue Department (IRD)
Browse topic resources
- TDS / Withholding Tax Overview
- FY 2083/84 TDS Rate Guide
- TDS Rates and Payment Classification
- Final vs Non-final Withholding
- TDS on Salary & Employment
- TDS on Rent
- TDS on Contract & Service Payments
- TDS on Commission, Sales Bonus & Similar Payments
- TDS on Interest
- TDS on Dividend
- TDS on Retirement Payments
- TDS on Insurance / Investment-related Payments
- TDS on Payments to Non-residents
- Permanent Establishment / Cross-border Withholding Basics
- e-TDS Return Filing
- TDS Deposit & Due Dates
- Withholding Certificates & Tax Credits
- TDS Reconciliation, Correction & Common Errors
- TDS on E-commerce and Platform Payments
- TDS on Professional, Consultancy and Director/Meeting Fees
- TDS on Royalties, Technical Services and Management Fees