The four dates that matter most in FY 2083/84 (Shrawan 1, 2083 to Ashad end 2084):
- Every month, by the 25th — VAT return, TDS deposit and eTDS for the previous month.
- Poush end 2083 (14 January 2027) — OCR annual return for FY 2082/83 (company renewal), the first advance-tax instalment, and the Section 48 waiver deadline.
- Ashad end 2084 (16 July 2027) — the year closes; final advance-tax instalment.
- Ashwin end 2084 (16 October 2027) — income tax return for FY 2083/84.
Nepal’s fiscal year runs Shrawan 1 to Ashad end. Most deadlines are set relative to it: the income tax return within three months of year end, the OCR annual return within six months. Monthly taxes fall due within 25 days of the month they relate to. AD dates below were converted from Bikram Sambat with the nepali-datetime library; when a deadline falls on a public holiday, check whether the office moves it.
Every Month
| Filing | Due | Who | Guide |
|---|---|---|---|
| VAT return (with payment) | Within 25 days of month end | VAT-registered businesses; four-monthly filing only with IRD approval | VAT & eTDS |
| TDS deposit and eTDS return | By the 25th of the following month | Any business that withheld tax — salary, rent, service fees | VAT & eTDS |
| SSF contributions | Monthly, for the previous month | Employers enrolled in the Social Security Fund | SSF for employers |
A nil month is still a month: a VAT-registered business with no sales files a nil VAT return.
Month by Month, FY 2083/84
Shrawan 2083 — the year opens
- Close the books for FY 2082/83 and start the audit.
- Appoint the auditor for the year and send the OCR the name within 15 days of the appointment (Companies Act s.111(1)).
- Monthly VAT, TDS and SSF for Ashad.
Bhadra – Ashwin 2083 — the income tax return
- Income tax return for FY 2082/83 was due by Ashwin end 2083 (17 October 2026) — Income Tax Act 2058 s.96. An extension of up to three months had to be applied for before that date (s.98). See tax filing deadlines.
Kartik – Poush 2083 — the OCR renewal
- Company renewal (adhyawadhik): audited financial statements and audit report for FY 2082/83 to the OCR on CAMIS by Poush end 2083 (14 January 2027) — s.80(2). See company renewal and filing on CAMIS.
- Where an AGM is held, its details within 30 days of it — s.80(1). Draft the minute with the AGM minute generator.
- Finance Act 2083, Section 48: file FY 2082/83 and pay that year’s dues by Poush end 2083, and earlier Companies Act fines, fees and interest are waived.
- A FY 2082/83 income tax return with an approved extension: due by Poush end 2083.
- First advance-tax instalment for FY 2083/84 (40% of the estimated tax): by Poush end 2083.
- Labour audit report for FY 2082/83 to the labour office by Poush end (Labour Rules 2075, r.56)
- Labour audit for FY 2082/83 — see themdash; see the labour audit guide.
Magh – Chaitra 2083
- Second advance-tax instalment (70% cumulative): by Chaitra end 2083 (13 April 2027).
- Monthly VAT, TDS and SSF.
Baisakh – Ashad 2084 — the year closes
- Final advance-tax instalment (100%): by Ashad end 2084 (16 July 2027).
- EXIM code renewal for importers and exporters, before the new fiscal year, on NNSW — see EXIM renewal.
- Plan the audit for FY 2083/84 now, before auditors fill up.
After year end: FY 2083/84 deadlines
- Income tax return for FY 2083/84: Ashwin end 2084 (16 October 2027), extendable on application to Poush end 2084.
- OCR annual return for FY 2083/84: Poush end 2084 (13 January 2028).
Once a Year, Whenever Your Office Sets It
| Renewal | Office | Guide |
|---|---|---|
| Ward business tax and licence renewal | Your municipality — dates and rates vary | Business tax & firm renewal |
| Firm renewal (sole proprietorship, Partnership Firm) | DoCSCP, Cottage and Small Industry office or Department of Industry | Business tax & firm renewal |
| Beneficial owner details | OCR, on CAMIS — and again when ownership changes | Beneficial owner disclosure |
| Sector licences (tourism, education, pharmacy…) | The sector regulator | Business types directory |
Which of These Apply to You?
| Obligation | Pvt. Ltd. | Sole prop / Partnership Firm |
|---|---|---|
| OCR annual return (company renewal) | Yes, every year | No — firm renewal instead |
| Audit by an ICAN-licensed auditor | Yes, even if it never traded | Depends on turnover and tax regime |
| Income tax return | Yes | Yes |
| Advance tax instalments | Yes, unless exempt | Yes, unless exempt |
| VAT return | If VAT-registered | If VAT-registered |
| TDS / eTDS | Whenever tax is withheld | Whenever tax is withheld |
| SSF, labour audit | If you have employees | If you have employees |
| Ward business tax | Yes | Yes |
Rather not keep this calendar yourself? Our compliance plans start at NPR 6,000 a year and come with a reminder before every date on this page.
Which deadlines apply to me?Frequently Asked Questions
What is the deadline for company renewal in Nepal?
Within six months of the financial year end, under Section 80(2) of the Companies Act 2063. For FY 2082/83 that is Poush end 2083 (14 January 2027); for FY 2083/84 it is Poush end 2084 (13 January 2028).
When is the income tax return due for companies in Nepal?
Within three months of the fiscal year end — Ashwin end. For FY 2083/84 that is Ashwin end 2084 (16 October 2027). An extension of up to three months is possible if you apply before the deadline.
When are VAT and TDS due each month?
The VAT return and payment are due within 25 days of the end of each month, and TDS withheld in a month is deposited, with the eTDS return, by the 25th of the next month. A VAT-registered business with no sales still files a nil return.
When are advance tax instalments due?
Three instalments: 40% of the estimated tax by Poush end, 70% by Chaitra end and 100% by Ashad end. For FY 2083/84 those are 14 January 2027, 13 April 2027 and 16 July 2027.
Does a company with no business still have deadlines?
Yes. It files the OCR annual return with audited nil accounts and an income tax return every year. Only the transaction-driven filings — VAT if not registered, TDS if nothing was withheld — fall away. See nil audit.
About this calendar. Written Kartik 16, 2083. OCR deadlines are from the Companies Act 2063 (ss.80, 81, 111); income tax and advance tax from the Income Tax Act 2058 (ss.94, 96, 98); VAT from the VAT Act 2052; the Section 48 waiver and its extension as set out in our company renewal guide. Each linked guide gives its own sources and notes where published figures conflict. BS–AD conversions use the nepali-datetime library. Deadlines falling on public holidays can move; check the office’s notice in the final week.
Never Miss a Compliance Deadline
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