Capital gains tax on shares in Nepal (FY 2083/84): 7.5% and 10%

The rates for individual investors

• 7.5% on the gain from shares held for more than 365 days.
• 10% on the gain from shares held for 365 days or less.
• The tax is a final tax on that gain.
• The rates apply from Shrawan 1, 2083 (mid-July 2026), under the Finance Act for FY 2083/84.

Until then the rates were 5% for long-term and 7.5% for short-term holdings. Many calculators online still use those older figures.

Rates for institutions are different. Ask your broker if you are investing through a company.

How the gain is worked out

1. Sale amount = units sold × selling price.
2. Subtract broker commission, the 0.015% SEBON fee and the Rs 25 DP charge.
3. Subtract your cost: units sold × your WACC for that share.
4. What is left is the taxable gain. There is no tax on a loss.
5. Capital gains tax = taxable gain × 7.5% or 10%.

The tax is deducted when the sale settles, using the cost recorded for your shares in MeroShare. If the purchase source is not updated, the deduction can be wrong, so check My Purchase before you sell.

Worked example

You sell 100 shares at Rs 500. Your WACC is Rs 400.

• Sale amount: Rs 50,000.
• Charges: Rs 180 commission + Rs 7.50 SEBON fee + Rs 25 DP charge = Rs 212.50.
• Cost: 100 × Rs 400 = Rs 40,000.
• Taxable gain: Rs 50,000 − Rs 212.50 − Rs 40,000 = Rs 9,787.50.
• Held more than a year: tax at 7.5% is Rs 734.06, and you receive Rs 49,053.44.
• Held a year or less: tax at 10% is Rs 978.75, and you receive Rs 48,808.75.

Waiting past the one-year mark saved Rs 244.69 on this sale.

Shares bought at different times

If you bought the same share several times, each lot has its own holding period. SajiloShare's portfolio weighs the long-term and short-term rate by the units in each lot, treating the oldest units as sold first, and shows the resulting receivable for every stock.

Sources

• Investopaper: tax changes in the budget for FY 2083/84 (30 May 2026)
• The Rising Nepal (30 May 2026)
• The Himalayan Times: capital gains tax on share trading declared final tax (29 May 2026)
• Bajarko Chirfar: capital gains tax rate increased (17 July 2026)

This guide explains the rates as reported at the time of writing. It is not tax advice.