IRD Registration in Nepal — PAN & Tax Registration
All businesses and individuals earning income in Nepal must register with the Inland Revenue Department (IRD) and obtain a Permanent Account Number (PAN). PAN is the foundation of all tax compliance in Nepal — required for VAT, TDS, income tax, and all government transactions.
What is PAN and Who Needs It?
PAN (Permanent Account Number) is a unique 9-digit tax identification number issued by IRD to every taxpayer in Nepal. It is used to track all tax-related activities of an individual or business.
Who must register for PAN?
- All registered companies and firms
- Individuals with taxable income (salary above exemption limit, business income, rental income)
- Foreign nationals working or investing in Nepal
- Anyone opening a business bank account
- NGOs, cooperatives, and other organizations
Step-by-Step Process
- 1
Prepare required documents
Gather citizenship certificate (for individuals) or company registration certificate (for businesses), photographs, and address proof.
- 2
Fill PAN application form
Complete the prescribed PAN application form available at IRD offices or online through the taxpayer portal.
- 3
Submit at IRD office
Submit the application at the nearest IRD office. Some offices allow online applications through the taxpayer portal.
- 4
Biometric verification (for individuals)
Individual PAN applicants may need to provide biometric data (fingerprints) at the IRD office.
- 5
PAN certificate issuance
IRD issues the PAN certificate typically within 1–3 working days. The PAN number is immediately active for all tax purposes.
Required Documents
- For individuals: Citizenship certificate + passport-size photograph
- For companies: OCR registration certificate + citizenship of directors
- Office address proof (rental agreement or ownership deed)
- Bank account details (for business PAN)
- For foreigners: Passport + visa + DOI/IBN approval letter
Government Fees — PAN Registration
These are mandatory fees payable directly to IRD only. Service charges are separate.
| Item | Fee |
|---|---|
PAN registration No government fee | Free |
Duplicate PAN certificate If original is lost | NPR 200 |
PAN is Permanent — No Need to Renew
Unlike most registrations in Nepal, PAN is a permanent registration that does not expire or require renewal. However, you must notify IRD of any changes to your business details (address, directors, name) by updating your PAN profile.Need help with this process? Chartered Corporate Business Consulting handles it all for you — from start to finish.