Capital gains tax calculator Nepal — FY 2082/83 & 2083/84
Work out the capital-gains tax on a single NEPSE share trade — one buy, one sell — exactly the way CDSC withholds it: real fees on both sides, a fee-inclusive cost basis (the same WACC MeroShare shows you), tax on the net gain, and the fiscal-year rate selected from your sell date. The long-term rate applies only when a lot is held more than 365 days.
Single-trade CGT calculator
How CGT on NEPSE shares works
Capital-gains tax on listed Nepali shares is set by the fiscal year of the sale and by how long you held the shares. Nepal's fiscal year runs Shrawan 1 to the end of Ashad (about mid-July to mid-July). A lot held more than 365 days qualifies for the long-term rate; 365 days or fewer is short-term. Gains are taxed; losses are not.
The taxable gain is net of costs, exactly as CDSC withholds it when your sale settles: your cost basis is the fee-inclusive weighted average cost (purchase price plus buy-side commission, SEBON fee and DP charge — the same WACC MeroShare shows you), and the sell-side commission, SEBON fee and DP charge are deducted from the sale amount before the rate is applied. This follows the Income Tax Act 2058 — gains are incomings minus outgoings (§37), outgoings include the costs of disposal (§38), and the cost basis for listed securities is the weighted average cost (§95Ka).
The fees
Every NEPSE trade carries a broker commission (tiered on the trade value — a flat NPR 10 up to Rs 2,500, then 0.36% down to 0.24% for the largest trades), a SEBON fee of 0.015% of the trade value, and a DP charge of NPR 25 per scrip per settlement on each side. The NEPSE transaction fee (20% of the commission) and the SEBON regulatory fee (0.6% of the commission) are inside the broker commission — brokers footnote the split on your bill, but they are not charged on top. The calculator itemises everything for both the buy and the sell.
The rates
| Fiscal year | Long-term (>365d) | Short-term (≤365d) | Institution | Status | AD window |
|---|---|---|---|---|---|
| 2082/83 | 5% | 7.5% | 10% | ENACTED | 2025-07-17 → 2026-07-16 |
| 2083/84 | 7.5% | 10% | 10% | ENACTED | 2026-07-17 → 2027-07-15 |
FY 2082/83 rates are enacted and binding: 5% long-term / 7.5% short-term for individuals. From FY 2083/84 (Shrawan 1, 2083) the Finance Act 2083 raises these to 7.5% long-term / 10% short-term and makes the withholding a final tax for individuals. The calculator selects the row from your sell date and labels the status of the rate it applied.
Frequently asked
Is 365 days long-term or short-term?
Exactly 365 days is short-term. You need to hold more than 365 days for the long-term rate.
Which year's rate applies?
The fiscal year of your sell date, not your buy date.
Are the fees deducted from my taxable gain?
Yes. Buy-side fees are inside your weighted-average cost basis (that is how MeroShare computes WACC), and sell-side fees are deducted from the sale amount before the tax rate is applied — the calculator shows the exact taxable gain line.
Why does my broker bill show a smaller commission split?
The NEPSE and SEBON-regulatory amounts footnoted on bills are shares of the commission, not extra charges. Your total cost per side is commission + SEBON fee (0.015%) + NPR 25 DP.
What if I made a loss?
No capital-gains tax is due on a loss.
Do this for every lot you own
This page prices a single trade. Multi-lot cost basis across a real ledger, the full fiscal-year CGT report, and automatic corporate-action booking (so bonus and rights issues keep your cost basis right) live in the terminal — free during early access, no card.