How to Register a PAN Card in Nepal: Complete Step-by-Step Guide

A Permanent Account Number (PAN) is a unique identification number assigned by the Inland Revenue Department (IRD) of Nepal to individuals and businesses for tax purposes. PAN registration is mandatory for anyone earning taxable income, running a business, or conducting financial transactions above certain thresholds.

This guide covers who needs a PAN, the required documents, the step-by-step registration process, and how to use your PAN for tax compliance in Nepal.

Salaried individuals with annual income above the tax-free threshold (currently NPR 500,000 for individuals and NPR 600,000 for couples filing jointly).

Business owners — sole proprietors, partnerships, and companies — must register for PAN regardless of income level.

Freelancers, consultants, and self-employed professionals earning taxable income.

Organizations including NGOs, INGOs, trusts, and cooperatives.

Anyone required to withhold tax (TDS) — employers, banks, rental property owners, and government offices.

For Individuals: Citizenship certificate (original + copy), recent passport-size photograph, proof of address (utility bill or rental agreement), and the completed PAN application form.

For Businesses: Company registration certificate, memorandum and articles of association, citizenship certificates of directors/partners, PAN application form, and registered office proof.

For Foreign Nationals: Passport copy, work permit, employer letter, and the PAN application form.

Step 1: Visit the Inland Revenue Department (IRD) office nearest to your place of residence or business. In Kathmandu, the central IRD office is located at Lazimpat.

Step 2: Obtain and fill out the PAN registration form. Alternatively, download it from the IRD website (ird.gov.np).

Step 3: Submit the completed form along with required documents. The officer will verify your identity and documents.

Step 4: After verification, you will receive your PAN certificate on the same day in most cases. The certificate contains your unique nine-digit PAN number.

Step 5: Register for online tax filing at the IRD e-filing portal using your PAN number. This allows you to file returns electronically.

Once registered, your PAN is used for all tax-related transactions including filing income tax returns, paying advance tax, withholding TDS (tax deducted at source), and claiming tax refunds.

Employers must quote your PAN on salary slips and TDS certificates. Banks require PAN for interest income above NPR 50,000 annually. Property transactions above NPR 500,000 require PAN disclosure.

Annual tax returns must be filed by the end of Poush (mid-January) for the previous fiscal year. Late filing attracts penalties and interest.

NotaryIn helps individuals and businesses with PAN-related documentation including notarized translations of citizenship certificates for foreign nationals, certified copies of company registration documents, and notarized tax compliance letters. We also assist with CA audit reports and net worth certificates required for visa and loan applications. Contact us at +977 986-7571371.