Who is responsible for paying the house rent tax?

The house owner (landlord) is legally responsible for paying the 10% rent tax to the local ward office. However, if the tenant is a registered company or organization, the tenant must withhold 10% TDS from the rent and deposit it to the tax office on behalf of the landlord.

Are there any tax exemptions for small rental incomes?

Municipalities do not generally provide exemptions below specific thresholds for rental properties, but policies can vary slightly per local municipal bylaws.

स्थानीय सरकार सञ्चालन ऐन २०७४१०% घरबहाल कर (Local Rent Tax)

घरबहाल कर तथा भाडा सम्झौता क्याल्कुलेटर (House Rent Tax)

काठमाडौँ, ललितपुर, पोखरा लगायत सम्पूर्ण स्थानीय तहमा लाग्ने १०% घरबहाल कर र घरधनीले पाउने खुद भाडा।

भाडा रकम (Rent Amount in NPR)

अवधि (Calculation Frequency)

स्थानीय तह बहाल कर दर (Tax Rate %)

भाडामा लिने पक्ष (Tenant Type)

घरधनीको खुद आम्दानी (Net to Landlord)

रु 27,000 / महिना

सकल मासिक भाडा (Gross Monthly):रु 30,000

स्थानीय सरकार बहाल कर (10% Tax):- रु 3,000 / महिना

वार्षिक कुल कर (Annual Tax to Municipality):रु 36,000

वार्षिक खुद आम्दानी (Annual Net Income):रु 3,24,000

💡 नियम: घरबहाल कर सम्बन्धित वडा कार्यालय वा पालिकाको राजस्व शाखामा बुझाउनुपर्छ। कम्पनी भाडामा बस्दा १०% TDS कट्टी गरी बैंक दाखिला गरिन्छ।

Quick Summary

Inland Revenue Department (IRD) Nepal

What is the official house rent tax rate in Nepal?

Under the Local Government Operation Act 2074, local municipalities (such as Kathmandu Metropolitan City, Lalitpur, Pokhara) levy a 10% house rent tax on residential rental income.

FY 2083/84 Active Slabs1% SSF Waiver ApplicableIRD Nepal Standard

House Rent Tax FAQs (घरबहाल कर सम्बन्धी जानकारी)

Under the Local Government Operation Act 2074, local municipalities (such as Kathmandu Metropolitan City, Lalitpur, Pokhara) levy a 10% house rent tax on residential rental income.