In today’s tax and finance ecosystem, having a Permanent Account Number (PAN) is no longer optional – it is legally required for most individuals and entities in Nepal. Whether you’re starting a business, working a salaried job, freelancing, or investing in real estate, PAN Card registration in Nepal is essential for financial transparency, compliance, and credibility.
This comprehensive guide covers everything from governing laws to online application via the Inland Revenue Department (IRD) and Nagarik App, including eligibility, required documents, costs.
1. Legal Framework for PAN Card Registration in Nepal
The legal foundation of PAN registration is laid under the Income Tax Act, 2058 (2002). Section 78 mandates every person who earns taxable income or engages in specified financial transactions to mention their PAN in tax returns and other financial documents.
Authority: Inland Revenue Department (IRD), Ministry of Finance
2. What is PAN (Permanent Account Number)?
A PAN is a unique 9-digit alphanumeric code issued by the IRD to identify taxpayers in Nepal. It is used to track income, ensure timely tax payments, and improve transparency in financial dealings.
It is mandatory for individuals, companies, NGOs/INGOs, and foreign investors with income-generating activities inside Nepal.
3. Types of PAN Card in Nepal
| PAN Type | Target Group |
|---|---|
| Personal PAN | Salaried individuals, freelancers, NRNs |
| Business PAN | Companies, firms, NGOs, legal entities |
4. Who Needs to Register for a PAN in Nepal?
If you belong to any of the following categories, PAN Card registration is mandatory:
- Salaried employees
- Freelancers or consultants
- Startups and established businesses
- NGOs and INGOs
- Foreign nationals and NRNs
- Property and vehicle buyers
- Bank account holders (depending on account type)
5. Why PAN Card in Nepal is Important ?
- Required for salary disbursement and income tax filing
- Needed for business registration, VAT billing, and tenders
- Essential for applying for loans and opening dollar accounts
- Mandatory for foreign currency transactions
- Enables accurate tracking of taxes paid on interest and other income
6. How to Apply for PAN Card in Registration Nepal (Step-by-Step)
Via IRD Website:
- Go to IRD Portal: Visit www.ird.gov.np
- Open Taxpayer Portal: Click on Taxpayer Portal Registration (PAN, VAT, Excise)”
- Choose PAN Application: Select “Application for Registration” (Personal or Business)
- Fill the Form:
- Name, address, contact, citizenship info
- Choose nearest verifying IRD office
- Upload Documents:
- Citizenship (JPEG, both sides visible)
- Passport-size photo
- For foreigners: Passport + visa/work permit
- Submit & Print: Submit the form and print a copy
- Visit IRD Office: Submit the form along with originals and photo
- Receive PAN: PAN number is issued after verification
Via Nagarik App:
- Download Nagarik App (Play Store or App Store)
- Verify Identity: Using Citizenship, Voter ID, Driving License, or NID
- Take a Live Photo: For digital verification
- Choose PAN Registration from Services
- Select IRD Office and Fill Form
- Submit the application digitally
- Get PAN Digitally: Issued within hours if verified
Pro Tip: Keep your submission number and login credentials safe to track your application.
7. Documents Required for PAN Card Registration in Nepal
For Individuals:
- Copy of Citizenship Certificate
- Passport-size photo
- For foreigners: Passport + visa/work permit
For Businesses:
- Business Registration Certificate
- Lease Agreement (if applicable)
- Citizenship of directors/owners
- Company Stamp
- Location Map of Office
8. PAN Card Cost in Nepal
Free of Cost: No government fee is charged for either Personal or Business PAN registration.
9. PAN in Banking & Financial Use
- Required for dollar card issuance (Global IME, Nabil, etc.)
- Needed for loan approvals
- Tax records linked to PAN allow interest verification
- Improves eligibility for credit facilities and compliance
Update: If you didn’t provide a PAN during account opening, you can later submit it at your bank branch.
10. Conclusion
With tax reforms and digitization, PAN Card registration in Nepal has become a central part of financial identity in Nepal. Whether you’re starting your first job, opening a business, or planning high-value purchases, registering for a PAN is the legal and smart move.
PAN registration is simple, fast, and free. You can do it online via the IRD portal or the Nagarik App in a few clicks. By registering early, you not only comply with the law but also unlock financial opportunities for future growth.
Yes. Employers are legally required to issue salaries only to employees with valid PAN.
Yes. Foreigners must provide a passport, visa, and work permit.
If documents are valid, PAN is usually issued within the same day or next working day.
Yes. Freelancers must register for PAN for income declaration.
Yes. Visit the IRD office with supporting documents to request updates.
