# Capital gains tax on shares in Nepal

When you sell listed shares at a profit, capital gains tax (CGT) is charged on the gain. For an individual it is 3.75% if you held the shares for more than 365 days and 5% if you held them for 365 days or fewer. Institutions pay 10%.

## 1. The rates, and when they changed

The individual rates of 3.75% and 5% apply from 22 September 2026, when the Cabinet's cut was published in the Nepal Gazette under section 18(1) of the Finance Act 2083. From Shrawan 2083 (mid-July 2026) they had been 7.5% and 10%, and before that 5% and 7.5%.

## 2. What the gain is

The gain is the sale amount, less the selling costs (commission, SEBON fee and DP charge), less your cost. Your cost is the weighted average cost (WACC) of the shares, including what you paid to buy them. Bonus shares count at Rs 100 each.

## 3. Keep your WACC right in MeroShare

CGT is worked out from the purchase details in MeroShare (My Purchase Source). If a purchase is missing there, the tax can be charged on a gain you did not make. Check it before you sell.

- [MeroShare (meroshare.cdsc.com.np)](https://meroshare.cdsc.com.np)

## 4. Who deducts it

The tax is withheld when the sale settles, so the money you receive is already net of it. For individuals it is a final tax: there is nothing more to settle in an annual return.

## 5. Work out your own sale

Enter the units, the sale price and your WACC to see every charge and the tax.

- [Buy/sell and capital gains tax calculator](https://nepse.link/tools/buy-sell)

No tax is charged on a sale at a loss. Rates change with the budget and Cabinet decisions; check your broker's contract note.

## More guides

- [How to buy shares in Nepal, step by step](https://nepse.link/guides/buy-shares-nepal)

Last reviewed 2026-10-24. Not investment advice.