English Translation of Income Tax Act, 2058 (2002) - Updated for FY 2083/84 (2026/27)

I have uploaded an English translation of the Income Tax Act, 2058 (2002), incorporating the amendments introduced by the Finance Act, 2083, applicable for FY 2083/84 (2026/27).

The purpose of preparing this document is to make Nepal’s income tax legislation easier to understand and access, particularly for those who face difficulties working with the Nepali version of the Act. It may also be useful for international professionals, investors, businesses, researchers, and anyone seeking to understand Nepal’s tax framework.

I hope this English version will serve as a convenient reference for tax professionals, students, businesses, and other stakeholders.

The PDF is now available on the website for reference and download.

Note: This is an English translation prepared for ease of reference and should not be treated as a substitute for the official Nepali version of the Act.