A PAN card in Nepal (Permanent Account Number / स्थायी लेखा नम्बर) is a unique 9-digit tax identification number issued by the Inland Revenue Department (IRD) to individuals and businesses for tracking income and ensuring tax compliance. PAN card registration in Nepal is governed by Section 78 of the Income Tax Act, 2058 (2002), is completely free of charge, and can be initiated online at ird.gov.np or through the Nagarik App. PAN is mandatory for tax filing, employment, company registration, banking, property transactions, and government procurement.
| PAN Card Nepal — Quick Facts | Details |
|---|---|
| Full name | Permanent Account Number (स्थायी लेखा नम्बर) |
| Issuing authority | Inland Revenue Department (IRD), Ministry of Finance |
| Cost | Free — no government fee |
| Format | Unique 9-digit number |
| Types | Personal PAN (P-PAN) and Business PAN |
| Online portal | taxpayerportal.ird.gov.np or Nagarik App |
| Processing time | 1–3 working days after biometric verification |
| Validity | Lifetime — does not expire |
| Governing law | Income Tax Act, 2058 (2002), Section 78 |
PAN card registration in Nepal is free and can be started online at ird.gov.np or the Nagarik App. Biometric verification at an IRD office is required to complete the process. PAN is mandatory for tax filing, employment, bank accounts, property purchases, and business operations.
A PAN (Permanent Account Number) is the official taxpayer identification number used by Nepal's Inland Revenue Department to track income, ensure tax compliance, and prevent tax evasion. According to the Inland Revenue Department (IRD) of Nepal, every PAN is a unique 9-digit number assigned to an individual or entity and remains valid for the lifetime of the holder — it does not expire. The PAN system was introduced under the Income Tax Act 2058 to create a standardized method of identifying taxpayers across all financial and government systems in Nepal.
PAN registration in Nepal is not merely administrative — it is a legal obligation with penalties for non-compliance. The following laws and regulations govern the PAN system:
| Law / Regulation | Key Provision |
|---|---|
| Income Tax Act, 2058 (2002) | Section 78 — empowers IRD to issue PAN to every taxpayer. Mandates PAN in all income returns, tax statements, and financial documents. |
| Income Tax Rules, 2059 (2002) | Detailed procedures for PAN application, issuance, amendment, and cancellation. |
| Value Added Tax Act, 2052 (1996) | Businesses with annual turnover exceeding NPR 5 million must register for VAT — PAN is a prerequisite. |
| Financial Procedure Act, 2055 (1999) | Mandates PAN for all government procurement, contract payments, and official financial transactions. |
| Money Laundering Prevention Act, 2064 (2008) | Financial institutions must verify PAN for large transactions as part of KYC (Know Your Customer) requirements. |
| Companies Act, 2063 (2006) | PAN is mandatory for company registration — issued automatically during incorporation. |
| Category | PAN Requirement | Type of PAN |
|---|---|---|
| Salaried employees | Mandatory — employers require PAN for salary processing and TDS deduction | Personal PAN |
| Freelancers and self-employed individuals | Mandatory if earning taxable income | Personal PAN |
| Business owners (sole proprietorship) | Mandatory before starting business operations | Business PAN |
| Companies (private/public limited) | Mandatory — issued during company registration at OCR | Business PAN |
| Partnerships and firms | Mandatory for all registered partnerships | Business PAN |
| NGOs and non-profit organizations | Mandatory for registered NGOs | Business PAN |
| Property buyers and sellers | Required for property transactions at Land Revenue Office | Personal PAN |
| Vehicle purchasers | Required for vehicle registration | Personal PAN |
| Bank account holders | Banks require PAN for account opening and large transactions | Personal PAN |
| Non-Resident Nepalis (NRNs) | Required if earning income or owning property in Nepal | Personal PAN |
| Foreign nationals | Required if conducting business or earning income in Nepal (apply with passport) | Business or Personal PAN |
| Government contractors | Mandatory for all government procurement and contract payments | Business PAN |
| Feature | Personal PAN (P-PAN) | Business PAN |
|---|---|---|
| Issued to | Individuals (employees, freelancers, property owners) | Companies, firms, partnerships, sole proprietorships, NGOs |
| Application | Online at ird.gov.np or Nagarik App | Online at ird.gov.np or during company registration at OCR |
| Key document | Citizenship certificate (or passport for foreigners) | Company Registration Certificate + MOA/AOA |
| VAT registration | Not required (unless turnover exceeds NPR 5M) | Required if annual turnover exceeds NPR 5 million |
| Tax filing | Annual income tax return | Annual income tax return + VAT returns (if registered) |
| Use case | Employment, banking, property purchase, vehicle registration | Business operations, invoicing, government contracts, import/export |
PAN registration can be initiated online through the IRD Taxpayer Portal. However, biometric verification at an Inland Revenue Office is mandatory to complete the process — the application cannot be finalized entirely online.
| Step | Action | Details |
|---|---|---|
| 1 | Visit the IRD portal | Open taxpayerportal.ird.gov.np in Mozilla Firefox (recommended by IRD) or any browser. |
| 2 | Create an account | Click "Taxpayer Portal" → "Registration (PAN, VAT, EXCISE)" → "Application for Registration." Enter username, password, and contact number. |
| 3 | Select PAN type | Check "Personal PAN" for individuals or select the appropriate business category. |
| 4 | Choose verification office | Select IRO (Inland Revenue Office) or TSO (Taxpayer Service Office) nearest to you. |
| 5 | Fill in personal details | Full name (Nepali and English), date of birth, father's/mother's name, permanent and temporary address, contact details. |
| 6 | Upload documents | Scan and upload citizenship certificate (front and back) and passport-size photo. |
| 7 | Submit and note submission number | After submission, note the submission number — you will need this at the IRD office. |
| 8 | Print the application form | Print the submitted form to bring to the IRD office. |
| 9 | Visit IRD office | Bring printed form + original citizenship + photocopy of citizenship + passport-size photo. |
| 10 | Biometric verification | Staff verifies your documents, takes biometric data (fingerprints and photo), and issues the PAN card. |
Nepal's Nagarik App (available on Google Play Store and Apple App Store) provides an alternative registration method:
| Step | Action |
|---|---|
| 1 | Download and install the Nagarik App |
| 2 | Register using your mobile number and verify with OTP |
| 3 | Verify your identity using your citizenship certificate |
| 4 | Navigate to PAN registration section |
| 5 | Fill in personal details and upload photo |
| 6 | Submit — your PAN number is generated and visible in the app |
The Nagarik App process can generate a PAN number digitally. However, for a physical PAN card and full activation, visiting the IRD office for biometric verification is still required.
| # | Document | Notes |
|---|---|---|
| 1 | Printed online application form (with submission number) | From ird.gov.np or Nagarik App |
| 2 | Citizenship certificate (original + photocopy front and back) | Mandatory for all Nepali citizens |
| 3 | Passport-size photo (1 copy) | Recent photo; some offices take biometric photo on-site |
| 4 | Passport (for foreign nationals) | Valid passport + visa copy |
| 5 | NRN identity card (for NRNs) | If applicable, along with passport |
| # | Document | Notes |
|---|---|---|
| 1 | Printed online application form | From ird.gov.np |
| 2 | Company Registration Certificate | Issued by Office of Company Registrar (OCR) |
| 3 | Memorandum of Association (MOA) and Articles of Association (AOA) | For companies; partnership deed for partnerships |
| 4 | Citizenship certificate of proprietor/directors | Photocopy of all directors |
| 5 | Registered office address proof | Rental agreement or ownership document |
| 6 | Passport-size photo of proprietor/authorized person | 1 copy |
| 7 | Board resolution (for companies) | Authorizing PAN application and naming authorized signatory |
Under the Income Tax Act 2058 and related legislation, PAN must be quoted in the following situations:
| Transaction / Activity | Legal Basis | Consequence of Non-Compliance |
|---|---|---|
| Filing income tax returns | Income Tax Act 2058, Section 78 | Cannot file returns without PAN |
| Employment (salary processing) | Income Tax Act 2058 | Employer cannot process salary or deduct TDS without employee PAN |
| Opening bank accounts | NRB KYC Directives | Banks require PAN for account opening; higher TDS on interest without PAN |
| Property purchase and sale | Land Revenue regulations | Land Revenue Office requires PAN for deed registration |
| Vehicle registration | Transport Management Act | PAN required at Department of Transport Management |
| Government procurement | Financial Procedure Act 2055 | Cannot participate in government tenders without PAN |
| Business registration | Companies Act 2063 | PAN is issued during company registration |
| VAT registration | VAT Act 2052 | PAN is prerequisite for VAT registration |
| Making Dollar card | Bank policies | Banks require PAN number for international debit/credit cards |
| Loan applications | Bank KYC policies | PAN required for loan processing; TDS on interest visible in PAN statement |
| Violation | Penalty | Legal Basis |
|---|---|---|
| Failing to register for PAN when required | Fine as determined by IRD + inability to file tax returns | Income Tax Act 2058 |
| Failing to quote PAN in financial documents | Higher TDS rate applied (1.5% additional on interest income) | Income Tax Act 2058, Section 88 |
| Providing false information in PAN application | Fine up to NPR 50,000 and potential criminal prosecution | Income Tax Act 2058 |
| Not updating PAN details after change (name, address, business closure) | Fine + risk of PAN suspension | Income Tax Rules 2059 |
| Operating business without PAN | Business cannot issue legal invoices, participate in tenders, or claim tax deductions | Income Tax Act 2058 + VAT Act 2052 |
| Situation | Action Required | Timeline |
|---|---|---|
| Name change (e.g., after marriage) | Visit IRD office with marriage certificate and citizenship; fill update form | Within 30 days of change |
| Address change | Visit IRD office or update online through Taxpayer Portal | Within 30 days |
| Business closure | Submit PAN cancellation application to IRD with final tax clearance | Within 30 days of cessation |
| Death of PAN holder | Legal heir submits cancellation application with death certificate | As required |
| Transfer of business ownership | Old PAN cancelled, new PAN issued to new owner | Within 30 days of transfer |
| Lost or damaged PAN card | Visit IRD office with citizenship for duplicate issuance | 1–3 working days |
Non-Resident Nepalis (NRNs) and foreign nationals who earn income, own property, or conduct business in Nepal are also required to register for PAN. The process is the same as for residents, with the following differences:
| Category | Document Used Instead of Citizenship | Additional Requirements |
|---|---|---|
| NRN with NRN identity card | NRN card + foreign passport | NRN card must be valid; can authorize someone via Power of Attorney if abroad |
| Foreign national (investor/employee) | Foreign passport + valid Nepal visa | Must have legitimate business or employment basis in Nepal |
| Foreign company branch office | Company registration + branch office approval | Recommendation from Department of Industry |
PAN plays a critical role in property transactions in Nepal. The Land Revenue Office requires PAN for deed registration during property purchase and sale. This is particularly relevant in property division during divorce, where both parties need valid PAN numbers for the partition deed to be registered. If you are filing for divorce from abroad and property partition is involved, your authorized agent (via Power of Attorney) will need your PAN number for the registration process.
| # | Key Point |
|---|---|
| 1 | PAN is a unique 9-digit tax ID issued by IRD under Income Tax Act 2058, Section 78 |
| 2 | Registration is completely free — no government fee |
| 3 | Apply online at ird.gov.np or via Nagarik App, but biometric verification at IRD office is mandatory |
| 4 | Mandatory for: employment, tax filing, bank accounts, property purchase, business operations, government contracts |
| 5 | Personal PAN for individuals; Business PAN for companies, firms, NGOs |
| 6 | PAN does not expire but must be updated within 30 days of any change (name, address, business closure) |
| 7 | Penalties for non-compliance include higher TDS rates, fines up to NPR 50,000, and inability to file tax returns |
| 8 | NRNs and foreigners with income or property in Nepal must also register for PAN |
A PAN (Permanent Account Number) card is a unique 9-digit taxpayer identification number issued by the Inland Revenue Department (IRD) of Nepal under Section 78 of the Income Tax Act, 2058 (2002). It serves as your official financial identity for all tax-related activities, banking transactions, property purchases, employment, and government procurement in Nepal.
Visit the IRD Taxpayer Portal at taxpayerportal.ird.gov.np, create an account, select "Personal PAN" or business category, fill in your details, upload your citizenship certificate and photo, and submit. Note your submission number, print the form, and visit your selected Inland Revenue Office for biometric verification to complete the process.
Yes. PAN card registration in Nepal is completely free. The Inland Revenue Department does not charge any fee for issuing a PAN card, whether personal or business. This applies to both first-time registration and replacement of lost or damaged cards.
For personal PAN registration, you need:
Foreign nationals need a valid passport and visa instead of citizenship. NRNs need their NRN identity card along with their foreign passport.
No. While the application can be submitted online through the IRD portal or the Nagarik App, biometric verification at an Inland Revenue Office is mandatory to complete the process. You must visit the IRD office you selected during application to provide fingerprints and have your photo taken. Without biometric verification, the PAN card will not be officially issued.
Personal PAN (P-PAN) is issued to individuals — employees, freelancers, property owners — using their citizenship certificate. Business PAN is issued to companies, firms, partnerships, sole proprietorships, and NGOs using their Company Registration Certificate. Business PAN is required for issuing invoices, VAT registration, and government procurement.
Yes. The Nagarik App (available on Google Play Store and Apple App Store) allows PAN registration. Download the app, register with your mobile number, verify identity using citizenship, fill in personal details, and submit. Your PAN number is generated and visible in the app. However, for a physical PAN card and full activation, visiting the IRD office for biometric verification is still recommended.
Yes. Banks in Nepal require PAN for account opening as part of Nepal Rastra Bank's KYC (Know Your Customer) directives. Without PAN, banks apply a higher TDS (Tax Deducted at Source) rate on interest income — typically 1.5% additional. PAN is also required for making Dollar cards, applying for loans, and conducting large financial transactions.
Operating without a PAN when legally required results in several consequences: you cannot file income tax returns, banks apply higher TDS rates on your deposits, you cannot register property or vehicles, you cannot participate in government tenders, and you may face fines of up to NPR 50,000 for providing false information or failing to register.
Yes. Non-Resident Nepalis (NRNs) who earn income or own property in Nepal can register for PAN using their NRN identity card and foreign passport. Foreign nationals with business operations, employment, or income sources in Nepal can apply using their foreign passport and valid Nepal visa. NRNs abroad can authorize someone via Power of Attorney to handle the process.
No. A PAN card in Nepal does not expire — it is valid for the lifetime of the holder. However, if your personal details change (name, address, or business status), you must update your PAN records at the IRD office within 30 days of the change. Failure to update may result in fines or PAN suspension.
After submitting the online application and visiting the IRD office for biometric verification, the PAN card is typically issued within 1–3 working days. In some offices, the card is issued the same day if biometric systems are operational. Delays may occur during peak periods.
Under Section 88 of the Income Tax Act 2058, failing to quote PAN in financial documents results in a higher TDS rate — typically 1.5% additional on interest income. For businesses, operating without PAN means inability to issue legal invoices, claim tax deductions, or participate in government procurement. Providing false information in PAN applications can result in fines up to NPR 50,000.
Yes. The Land Revenue Office requires PAN for registering property deeds during purchase, sale, and property partition during divorce. Both buyer and seller must provide valid PAN numbers. If filing for property partition from abroad through Power of Attorney, the authorized agent will need your PAN number for the registration process.
To update PAN details (name change after marriage, address change), visit the IRD office with supporting documents (marriage certificate, citizenship) within 30 days of the change. To cancel PAN (business closure, death of holder), submit a cancellation application with final tax clearance and supporting documents (closure certificate, death certificate). The PAN number remains the same after updates — only the registered details change.
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