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PAN Registration in Nepal
14
Dec
Updated on: March 28, 2026
Reading time: 12 minutes
Are you looking for information about online PAN registration in Nepal? The Permanent Account Number (PAN) is a unique 9-digit identification number issued by the Inland Revenue Department (IRD) that serves as the official taxpayer identification in Nepal. This comprehensive guide explains the complete online registration process for both individuals and businesses through the IRD portal and the Nagarik App.
The online PAN registration in Nepal has been significantly streamlined through digital transformation initiatives. Applicants can now complete most of the process online, with only a final biometric verification required at the tax office .
What is Online PAN Registration in Nepal?
The online PAN registration in Nepal refers to the digital application process for obtaining a Permanent Account Number through the Inland Revenue Department's official web portal or the government's Nagarik App. PAN is mandatory for all individuals and entities engaging in taxable activities, including employment, business operations, property transactions, and high-value financial dealings .
| PAN Type | Applicability | Issuing Authority |
|---|---|---|
| Personal PAN (PPAN) | Individuals, salaried employees, professionals | Inland Revenue Department |
| Business PAN | Companies, firms, NGOs, sole proprietorships | Inland Revenue Department |
The online PAN registration in Nepal is governed by the Income Tax Act 2058 (2002), which mandates PAN for all taxpayers and empowers the IRD to issue identification numbers .
Legal Framework for Online PAN Registration in Nepal
The online PAN registration in Nepal operates under the following legal instruments:
| Legal Instrument | Key Provisions |
|---|---|
| Income Tax Act 2058 (2002) | Mandates PAN for taxpayers, Section 78 |
| Income Tax Rules 2059 | Procedural guidelines for PAN issuance |
| IRD Directives | Operational guidelines for online registration |
Section 94 of the Income Tax Act 2058 requires every person liable to pay income tax to obtain a PAN within 30 days of meeting registration criteria .
Who Needs to Register for PAN in Nepal?
Mandatory PAN Registration Categories
| Category | Threshold/Condition | Legal Basis |
|---|---|---|
| Salaried Employees | Income exceeding NPR 3.5 lakh (NPR 4 lakh for married couples) | Income Tax Act 2058 |
| Business Owners | All registered businesses | Section 78, IT Act 2058 |
| Professionals | Doctors, lawyers, engineers, auditors, consultants | IRD Directives |
| Property Owners | Renting property to government/semi-government offices | IT Act 2058 |
| High-Value Transactions | Property purchase, vehicle registration | Regulatory requirements |
| Freelancers | All freelance income earners | IT Act 2058 |
| NGOs/INGOs | All non-profit entities | IT Act 2058 |
Voluntary PAN Registration
Individuals and entities below thresholds may voluntarily apply for PAN to facilitate financial transactions and establish tax compliance history .
Methods for Online PAN Registration in Nepal
The online PAN registration in Nepal is available through multiple channels:
| Method | Platform | Best For | Processing Time |
|---|---|---|---|
| IRD Web Portal | ird.gov.np | All applicants | 1-3 days |
| Taxpayer Portal | taxpayerportal.ird.gov.np | Detailed applications | 1-3 days |
| Nagarik App | Mobile application | Quick personal PAN | Same day |
| Nepal Trade Portal | nepaltradeportal.gov.np | Business registrations | 1-3 days |
Step-by-Step Online PAN Registration in Nepal via IRD Portal
For Personal PAN (PPAN):
| Step | Activity | Details |
|---|---|---|
| 1 | Visit IRD website | Go to www.ird.gov.np |
| 2 | Access Taxpayer Portal | Click on "Taxpayer Portal" or "e-Services" |
| 3 | Select Registration | Click "Registration (PAN, VAT, EXCISE)" |
| 4 | Choose Application Type | Select "Application for Registration" |
| 5 | Select Personal PAN | Choose "Personal" category |
| 6 | Fill Application Form | Enter personal details, address, contact information |
| 7 | Select Verifying Office | Choose nearest IRD office |
| 8 | Generate Submission Number | System generates unique reference number |
| 9 | Continue to E-Form | Click "Continue" to access detailed form |
| 10 | Complete E-Form | Fill details in Nepali language |
| 11 | Upload Documents | Upload photo and citizenship certificate |
| 12 | Save Application | Click "Save" to store progress |
| 13 | Review and Submit | Verify all details and submit |
| 14 | Print Application | Generate printed copy of form |
| 15 | Visit IRD Office | Submit documents and complete biometric verification |
| 16 | Receive PAN Card | Collect PAN certificate from IRD office |
For Business PAN:
| Step | Activity | Details |
|---|---|---|
| 1 | Visit Taxpayer Portal | Access https://taxpayerportal.ird.gov.np/taxpayer/app.html |
| 2 | Select Business Registration | Choose "Business PAN" option |
| 3 | Enter Company Details | Fill company name, registration number |
| 4 | Select Tax Office | Choose relevant Inland Revenue Office |
| 5 | Enter Business Details | Nature of business, NSIC code, turnover |
| 6 | Add Director/Shareholder Details | PAN numbers of key personnel |
| 7 | Upload Business Documents | Company registration, MOA/AOA |
| 8 | Submit Application | Complete online submission |
| 9 | Visit Tax Office | Submit physical documents and biometric data |
| 10 | Obtain PAN Certificate | Receive Business PAN card |
Online PAN Registration in Nepal via Nagarik App
The online PAN registration in Nepal through the Nagarik App offers a streamlined mobile experience :
| Step | Activity |
|---|---|
| 1 | Download Nagarik App from Google Play Store or Apple App Store |
| 2 | Register using mobile number and verify with OTP |
| 3 | Verify identity using citizenship number and details |
| 4 | Select "PAN Registration" from the menu |
| 5 | Choose convenient revenue office |
| 6 | Take passport-sized photo using mobile camera |
| 7 | Upload the photo |
| 8 | Fill required details in the form |
| 9 | Submit application |
| 10 | Receive e-copy of PAN in the app |
The Nagarik App method is particularly convenient for personal PAN applications and provides faster processing .
Documents Required for Online PAN Registration in Nepal
For Personal PAN (PPAN):
| Document | Requirement | Format |
|---|---|---|
| Citizenship Certificate | Mandatory for Nepali citizens | PDF/JPEG scan |
| Passport | For foreign citizens | PDF/JPEG scan |
| Passport-sized Photo | Recent photograph | JPEG, specified dimensions |
| Proof of Address | Utility bill or bank statement | PDF/JPEG |
For Business PAN:
| Document | Requirement | Source |
|---|---|---|
| Company Registration Certificate | Mandatory | OCR issued |
| MOA and AOA | For companies | OCR issued |
| PAN Reserved Letter | OCR issued document | OCR |
| Board Minute | Authorizing PAN registration | Company records |
| Rent Agreement | If rented premises | Legal agreement |
| Ward Registration Certificate | Local government | Ward office |
| 3 Months TDS Receipt | On rent payment | Bank/IRD |
| Director/Shareholder Citizenship | All partners | Citizenship copies |
| Biometric of Responsible Person | Physical verification | IRD office |
Key Features of Online PAN Registration in Nepal
The online PAN registration in Nepal offers several advantages :
| Feature | Benefit |
|---|---|
| 24/7 Accessibility | Apply anytime from anywhere |
| Reduced Paperwork | Digital document submission |
| Faster Processing | 1-3 days for most applications |
| Status Tracking | Real-time application monitoring |
| Multiple Channels | Web portal, mobile app options |
| Cost-Effective | Free registration |
| User-Friendly Interface | Guided form completion |
Fees and Charges for Online PAN Registration in Nepal
| Service | Fee | Notes |
|---|---|---|
| PAN Registration | Free | No application fee |
| PAN Card Printing | Free | Physical card issuance |
| Duplicate PAN Card | NPR 500-1000 | If original lost |
| PAN Information Update | Free | Correction of errors |
The online PAN registration in Nepal is completely free of charge, making it accessible to all eligible applicants .
Timeline for Online PAN Registration in Nepal
| Stage | Timeline |
|---|---|
| Online application submission | 30 minutes - 1 hour |
| System processing and verification | 1-2 days |
| Biometric verification at IRD office | Same day |
| PAN card issuance | Immediate after verification |
| Total Time | 1-3 days |
Post-Registration Compliance for PAN Holders
After completing the online PAN registration in Nepal, holders must comply with ongoing obligations:
| Compliance | Frequency | Requirement |
|---|---|---|
| Income Tax Return Filing | Annual | If taxable income |
| TDS Compliance | Monthly/Quarterly | If deducting tax at source |
| VAT Registration | When threshold crossed | NPR 5 million turnover |
| Information Updates | As needed | Change of address, business nature |
| PAN Card Renewal | Not required | Lifetime validity |
Common Issues and Solutions in Online PAN Registration in Nepal
| Issue | Solution |
|---|---|
| Website not loading | Try alternative browsers or off-peak hours |
| Document upload failure | Ensure file size and format compliance |
| Form submission error | Clear cache and retry |
| Incorrect information submitted | Use login credentials to edit before final submission |
| Biometric verification delays | Visit IRD office during working hours |
Frequently Asked Questions About Online PAN Registration in Nepal
What is online PAN registration in Nepal?
Online PAN registration in Nepal is the digital process of applying for a Permanent Account Number through the IRD website or Nagarik App. It allows applicants to fill forms, upload documents, and submit applications electronically, with only final biometric verification required at the tax office .
Is PAN registration free in Nepal?
Yes, online PAN registration in Nepal is completely free of charge. There are no application fees, processing fees, or card issuance fees .
How long does online PAN registration take?
The online PAN registration in Nepal typically takes 1-3 days from application submission to card issuance, including the biometric verification visit .
Can foreigners apply for PAN in Nepal?
Yes, foreign citizens can apply for PAN in Nepal. They must submit their passport and valid visa along with the application .
What is the difference between Personal PAN and Business PAN?
Personal PAN (PPAN) is for individuals and salaried employees, while Business PAN is for companies, firms, NGOs, and other legal entities engaged in business activities .
Can I apply for PAN through my mobile phone?
Yes, the online PAN registration in Nepal can be completed through the Nagarik App on smartphones, offering a convenient mobile application process .
What if I make a mistake in my online PAN application?
You can log in again using your username, password, and submission number to edit details before final submission. After submission, corrections can be made at the IRD office .
Is biometric verification mandatory for online PAN registration?
Yes, biometric verification (photo and fingerprints) at the IRD office is mandatory for all PAN applications, even when applied online .
Can I track my PAN application status online?
Yes, applicants can track their online PAN registration in Nepal status through the IRD taxpayer portal using their submission number .
What is the validity period of PAN in Nepal?
PAN issued in Nepal has lifetime validity and does not require renewal .
Conclusion
The online PAN registration in Nepal represents a significant advancement in digital governance, making taxpayer registration accessible, efficient, and cost-free. With multiple channels including the IRD web portal and Nagarik App, individuals and businesses can conveniently obtain their Permanent Account Number with minimal bureaucratic hassle.
The streamlined process—combining online application with a single physical verification visit—demonstrates Nepal's commitment to improving the ease of doing business and tax compliance. Whether you are an individual taxpayer, a professional, or a business entity, completing your PAN registration is now simpler than ever.
For professional assistance with your PAN registration or other tax compliance matters, Corporate Np provides comprehensive advisory services. Our team specializes in IRD procedures and can guide you through every stage of the registration process.
Disclaimer
The information provided in this article is for general informational purposes only and does not constitute tax or legal advice. Tax regulations are subject to amendment. Readers should consult qualified professionals for advice specific to their circumstances. The author and publisher disclaim liability for any actions taken based on this information.
References
- Inland Revenue Department Nepal Official Website
- IRD Taxpayer Portal
- Nagarik App - Government of Nepal
- Nepal Trade Portal
- Income Tax Act 2058 - Nepal Law Commission
- Ministry of Finance Nepal
- Office of Company Registrar Nepal
- Digital Nepal Framework - Ministry of Communication
- World Bank Doing Business Nepal
- Asian Development Bank Nepal
Need expert assistance with your PAN registration or tax compliance? Contact Corporate Np today for professional guidance through the online PAN registration process in Nepal.
