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A Permanent Account Number (PAN) is essential for anyone earning income or conducting financial transactions in Nepal. Whether you're an employee, freelancer, business owner, or foreign investor, understanding the PAN registration process saves time and ensures compliance with Nepal's tax laws.
This guide covers everything about PAN registration in Nepal—from online application through the IRD portal and Nagarik App to document requirements, timeline, and common questions.
What is PAN in Nepal?
PAN stands for Permanent Account Number—a unique 9-digit identification number issued by the Inland Revenue Department (IRD) of Nepal. Think of it as your financial fingerprint that identifies you as a taxpayer in Nepal's tax system.
PAN serves as the official identification method used by the government to:
- Track income and tax payments
- Identify taxpayers for all tax-related activities
- Monitor financial transactions
- Prevent tax evasion
- Maintain transparency in the financial system
Legal Framework
PAN registration in Nepal is governed by the Income Tax Act 2058 (2002). According to Section 78, the government can require individuals and businesses to mention their PAN in income statements, financial documents, and tax returns.
Types of PAN in Nepal
The Inland Revenue Department issues two types of PAN:
| Type | For Whom | Purpose |
|---|---|---|
| Personal PAN | Individuals | Salaried employees, freelancers, self-employed individuals, property owners |
| Business PAN | Legal Entities | Companies, partnerships, sole proprietorships, NGOs, INGOs |
Who Needs PAN in Nepal?
PAN registration is mandatory for:
- Salaried employees — Employers require PAN for salary payment and tax deduction
- Freelancers and self-employed individuals — Anyone earning independent income
- Business owners — From small shops to large corporations
- Companies and legal entities — All registered businesses
- NGOs, INGOs, and non-profits — Including charitable organizations
- Foreign investors — Conducting business or investment in Nepal
- Individuals making high-value purchases — Property, vehicles, etc.
- Bank account holders — Required for certain account types and transactions
Note: Even if you're not currently required to have PAN, obtaining one is beneficial for future financial activities like bank loans, property purchases, or starting a business.
Documents Required for PAN Registration
For Personal PAN (Individuals):
| S.N. | Document | Details |
|---|---|---|
| 1 | Citizenship Certificate | Clear copy showing both sides in single image |
| 2 | Passport-sized Photograph | Recent photo (JPG/JPEG format for online) |
| 3 | Passport | For foreign nationals only |
| 4 | Valid Visa & Work Permit | For foreign nationals only |
For Business PAN (Companies/Entities):
| S.N. | Document |
|---|---|
| 1 | Company/Business Registration Certificate |
| 2 | Memorandum and Articles of Association |
| 3 | Citizenship/Passport of Directors/Partners |
| 4 | Proof of Business Address (rental agreement or ownership document) |
| 5 | Office Location Map |
| 6 | Company Stamp |
Online PAN Registration via IRD Portal
The Inland Revenue Department offers online PAN registration through their official website. Here's the step-by-step process:
Step 1: Access the Taxpayer Portal
Visit the official IRD website at www.ird.gov.np. Click on "Taxpayer Portal" and then select "Registration (PAN, VAT, Excise)".
Step 2: Start Application
Choose "Application for Registration" and select the appropriate PAN type—Personal PAN or Business PAN.
Step 3: Fill Application Form
Complete the comprehensive registration form with accurate details:
- Full name as per citizenship/passport
- Date of birth
- Address details
- Contact information (mobile number, email)
- Select nearest IRD office under "Verifying Office"
Step 4: Upload Documents
Upload required documents in the specified format:
- Citizenship certificate (both sides visible in single photograph)
- Passport-sized photograph
- Additional documents for business PAN
Step 5: Submit and Print
Review all information, click "Save" then "Submit". Generate and print the completed application form. Note down your submission/registration number.
Step 6: Visit IRD Office
Take the printed application form to your selected IRD office along with original citizenship certificate for verification.
Step 7: Receive PAN
After verification, the IRD office issues your PAN number. You'll receive your PAN card or can view it online.
PAN Registration via Nagarik App
The Nagarik App offers a convenient mobile-based option for PAN registration. Here's how:
Step 1: Download Nagarik App
Download from Google Play Store (Android) or Apple App Store (iOS).
Step 2: Register and Verify Identity
Register using your mobile number and verify with OTP. Verify your identity using:
- Citizenship Certificate
- Voter ID
- Driving License
- National Identity Card
Step 3: Select PAN Registration
Navigate to "PAN Registration" option in the app menu.
Step 4: Take Photo
Capture a passport-sized photo using your mobile camera. Ensure clear visibility of your face.
Step 5: Choose IRD Office
Select the nearest Inland Revenue Office for processing.
Step 6: Complete Form
Fill out the required details and submit the application.
Step 7: Receive e-PAN
After verification, your PAN number is generated and displayed in the Nagarik App. You can access your e-copy of PAN directly through the app.
Tip: Nagarik App registration is often faster as many steps are automated. If you're a Nepali citizen with verified Nagarik account, this is the most convenient option.
PAN Registration Fee
Great news—PAN registration in Nepal is completely FREE!
The government does not charge any fee for:
- Personal PAN registration
- Business PAN registration
- Online or offline applications
Warning: Be cautious of anyone asking for payment for basic PAN registration. If someone claims there's a charge, verify with the official IRD website or office.
Timeline for PAN Registration
| Application Type | Expected Timeline |
|---|---|
| Online Application (Personal PAN) | Few hours to 1-2 days |
| Nagarik App (Personal PAN) | Few hours to 1 day |
| In-Person Application | 1-3 working days |
| Business PAN | 3-5 working days |
Processing time may extend during peak periods or if documents require additional verification.
Can Foreigners Apply for PAN in Nepal?
Yes, foreign nationals can apply for PAN in Nepal. This includes:
- Foreign investors with business activities in Nepal
- Expatriate workers employed by Nepali companies
- Freelancers working for Nepali clients
- Foreign business owners operating in Nepal
- NRNs (Non-Resident Nepalis) with financial activities in Nepal
Additional Requirements for Foreigners:
- Valid passport
- Valid visa permitting work or business in Nepal
- Work permit (for employed individuals)
- Proof of address in Nepal
Why Do You Need PAN in Nepal?
PAN is essential for various financial and official purposes:
- Employment: Required for salary payment and tax deduction at source
- Business Transactions: Mandatory for issuing VAT bills and conducting legal business
- Banking: Required for opening certain accounts, making dollar cards, applying for loans
- Tax Filing: Necessary for filing income tax returns
- Tax Refunds: Enables claiming tax refunds when applicable
- Property Transactions: Required for buying/selling land and vehicles
- Government Contracts: Mandatory for participating in government tenders
- Financial Credibility: Builds trust with banks and financial institutions
Need Assistance with Business Registration?
If you're registering a company and need help with PAN registration along with other compliance requirements, our legal team can assist. We handle company registration and corporate compliance services. Contact us for assistance.
Frequently Asked Questions
PAN stands for Permanent Account Number—a unique 9-digit identification number issued by the Inland Revenue Department (IRD) of Nepal. It serves as your official tax identification, used to track income, ensure tax compliance, and conduct financial transactions in Nepal.
PAN registration is required for:
- Salaried employees and freelancers
- Business owners and self-employed individuals
- Companies, partnerships, and legal entities
- NGOs, INGOs, and non-profit organizations
- Foreign investors with business activities in Nepal
- Individuals making high-value purchases (property, vehicles)
- Bank account holders (for certain account types)
You can register PAN online through two methods:
Via IRD Portal (ird.gov.np):
- Visit Taxpayer Portal → Registration
- Select PAN type and fill application form
- Upload documents (citizenship, photo)
- Submit and print application
- Visit IRD office for verification
- Receive PAN
Via Nagarik App:
- Download and verify identity
- Select PAN Registration
- Take photo and fill form
- Submit application
- Receive e-PAN in app
For Personal PAN registration:
- Citizenship certificate (clear copy showing both sides)
- Passport-sized photograph
- For foreigners: Passport with valid visa and work permit
For Business PAN registration:
- Company/Business Registration Certificate
- Memorandum and Articles of Association
- Citizenship/Passport of Directors/Partners
- Proof of business address (rental agreement or ownership)
- Office location map
- Company stamp
PAN registration in Nepal is completely FREE. The government does not charge any fee for:
- Personal PAN registration
- Business PAN registration
- Online or offline applications
Be cautious of anyone asking for payment—verify with the official IRD office.
| Application Type | Timeline |
|---|---|
| Online (Personal PAN) | Few hours to 1-2 days |
| Nagarik App | Few hours to 1 day |
| In-Person | 1-3 working days |
| Business PAN | 3-5 working days |
Processing time may extend during peak periods or if documents need additional verification.
Yes, foreign nationals can apply for PAN in Nepal. Requirements include:
- Valid passport
- Valid visa permitting work or business in Nepal
- Work permit (for employed individuals)
- Proof of address in Nepal
This applies to foreign investors, expatriate workers, freelancers, and foreign business owners operating in Nepal.
Yes, PAN is mandatory for salaried employees in Nepal. Employers require employees' PAN numbers for:
- Salary payment processing
- Tax Deducted at Source (TDS)
- Annual tax filing and compliance
Most employers now require PAN before issuing employment contracts.
The Inland Revenue Department issues two types of PAN:
| Type | For Whom |
|---|---|
| Personal PAN | Individuals (employees, freelancers, self-employed) |
| Business PAN | Legal entities (companies, partnerships, NGOs, sole proprietorships) |
PAN is required for various banking activities:
- Opening certain types of bank accounts
- Applying for dollar cards (international cards)
- Taking loans from banks and financial institutions
- Tax paid on interest appears in PAN statement
- Corporate banking transactions
- Large financial transactions
Banks may allow account opening without PAN initially, but you can update it later by visiting the branch.
Yes, you can check PAN status online:
- Visit ird.gov.np
- Go to "Taxpayer Portal"
- Click on "Search Taxpayer Details"
- Enter your PAN number or registration details
- View your registration status
You can also track application status using your submission/registration number.
| Aspect | Personal PAN | Business PAN |
|---|---|---|
| Issued To | Individuals | Companies, firms, organizations |
| Purpose | Personal income tracking | Business income tracking |
| Documents | Citizenship, photo | Company registration, MOA/AOA, director documents |
| Use | Salary, freelance income, personal transactions | Business transactions, VAT billing, tenders |
Yes, you can update PAN details by:
- Visiting the Inland Revenue Office
- Filling out the amendment/correction form
- Providing supporting documents for the changes
- Submitting the request
Changes like address, contact number, or name corrections can be updated. Keep your PAN information current to avoid issues with tax filing.
Yes, PAN is mandatory for freelancers and self-employed individuals in Nepal. You need PAN for:
- Declaring freelance income
- Filing annual tax returns
- Receiving payments from clients (especially corporate clients)
- Opening business bank accounts
- Building financial credibility
Even if your income is below taxable threshold, having PAN is beneficial for future financial activities.
