⚡ Budget 2083 + Finance Act 2083/84 — Verified
Capital Gains Tax (CGT) on NEPSE-listed company shares is now a FINAL TAX.Shares held >365 days: 7.5%
Shares held <365 days: 10%
Once CGT is paid, no additional income tax on that gain. Case closed.
What Changed — Before vs After
| Issue | Old Rule | Finance Act 2083/84 |
|---|---|---|
| CGT treatment | Paid CGT, but ambiguity about whether gain should be added to income | FINAL TAX — no further obligation |
| Long-term shares (>365 days) | CGT applied, rate debated | 7.5% — confirmed, final |
| Short-term shares (<365 days) | CGT applied, rate debated | 10% — confirmed, final |
| IRD audit risk | Share profits could trigger income tax audit | Zero — CGT is the end of the story |
| Tax filing requirement | Traders sometimes needed to include gains in ITR | Not required for final CGT transactions |
Practical Impact — Who Benefits?
Example — Long-Term Investor
You bought 1,000 shares of a bank at Rs. 400/share (Rs. 4,00,000 total).You held them for 18 months (>365 days).
You sold at Rs. 650/share (Rs. 6,50,000 total).
Gain = Rs. 2,50,000.
CGT = 7.5% × Rs. 2,50,000 = Rs. 18,750
After paying Rs. 18,750 CGT through broker TDS: YOUR OBLIGATION IS ZERO.
No income tax return needed for this gain. No audit risk.
Example — Short-Term Trader
You bought shares and sold within 6 months (less than 365 days).Profit: Rs. 80,000.
CGT = 10% × Rs. 80,000 = Rs. 8,000 (deducted at source by broker).
Final. No further tax. No filing needed for this transaction.
Land and Building CGT — Also Clarified
| Asset Type | Holding Period | CGT Rate |
|---|---|---|
| NEPSE Listed Shares | >365 days | 7.5% (Final Tax) |
| NEPSE Listed Shares | <365 days | 10% (Final Tax) |
| Land & Building | >5 years | 7.5% |
| Land & Building | <5 years | 10% |
| Land & Building | Government compulsory acquisition | 2.5% |
Broker TDS — How It Works
When you sell shares through a NEPSE broker, the broker automatically deducts CGT at source (TDS) and submits it to IRD. You receive net proceeds after CGT. This process has always existed — what's new is the clarity that this TDS is your FINAL and complete tax obligation for that transaction.
✅ Investor Benefits
Eliminates double-taxation anxiety — share gains no longer threaten income tax audit
Simplifies tax compliance — broker TDS is the end of it
Encourages long-term holding with lower 7.5% rate vs short-term 10%
Boosts investor confidence — clear, simple, final
⚠️ Note
Applies to LISTED company shares only — unlisted/private company CGT rules differ
Mutual fund redemption CGT treatment — verify with IRD separately
⚡ बजेट २०८३ + वित्त ऐन २०८३/८४ — सत्यापित
NEPSE सूचीकृत शेयरको पूँजीगत लाभकर अब अन्तिम कर।>३६५ दिन राखेको: ७.५% | <३६५ दिन: १०%
CGT तिरिसकेपछि थप कर दायित्व शून्य।
के परिवर्तन भयो?
| विषय | पहिलेको नियम | वित्त ऐन २०८३/८४ |
|---|---|---|
| CGT उपचार | CGT तिरेपछि पनि आयकरको अन्योल | अन्तिम कर — थप दायित्व छैन |
| >३६५ दिन | दर अस्पष्ट | ७.५% — पक्का, अन्तिम |
| <३६५ दिन | दर अस्पष्ट | १०% — पक्का, अन्तिम |
| IRD परीक्षण जोखिम | शेयर मुनाफा आयकर परीक्षणमा पर्न सक्थ्यो | शून्य — CGT नै अन्तिम |
उदाहरण — दीर्घकालीन लगानीकर्ता
रू. ४,०,० मा किनेको शेयर १८ महिनापछि रू. ६,५०,० मा बेच्दा:मुनाफा = रू. २,५०,०
CGT = ७.५% × रू. २,५०,० = रू. १८,७५०
ब्रोकरले TDS काटेपछि: कर दायित्व शून्य। IR परीक्षण जोखिम शून्य।
जग्गा र भवनको CGT
| सम्पत्ति | अवधि | CGT दर |
|---|---|---|
| NEPSE शेयर | >३६५ दिन | ७.५% (अन्तिम) |
| NEPSE शेयर | <३६५ दिन | १०% (अन्तिम) |
| जग्गा र भवन | >५ वर्ष | ७.५% |
| जग्गा र भवन | <५ वर्ष | १०% |
| सरकारी अधिग्रहण | — | २.५% |
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