PAN Registration in Nepal

PAN Registration in Nepal
14 Dec
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    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

    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.

    +977 9768717747