Open the taxpayer portal
Go to the Inland Revenue Department's taxpayer portal and choose Registration (PAN, VAT, Excise). This is the only place a PAN application is filed; there is no agent who can file one you cannot file yourself.
Nepal · Inland Revenue Department
PAN card in Nepalस्थायी लेखा नम्बर (प्यान) दर्ता
Apply on the IRD taxpayer portal, take your documents to the tax office once for biometrics, and collect the certificate. Registration is free.
स्थायी लेखा नम्बर (प्यान) आन्तरिक राजस्व विभागले निःशुल्क दिन्छ — दर्ता गर्न कुनै शुल्क लाग्दैन। आवेदन विभागकै करदाता पोर्टलबाट अनलाइन दिइन्छ, तर बायोमेट्रिक (फोटो र औंठाछाप) का लागि एकपटक आफ्नो आन्तरिक राजस्व कार्यालय जानै पर्छ — त्यो अनलाइन हुँदैन। नेपाली नागरिकलाई नागरिकता प्रमाणपत्र र फोटो चाहिन्छ; व्यवसायको हकमा दर्ता प्रमाणपत्र समेत। तलबमा काम गर्नेलाई व्यक्तिगत प्यान अनिवार्य हुन्छ।
PAN registration is free.
The Inland Revenue Department charges nothing for a PAN — personal or business, online or at the counter. If someone quotes you a registration fee, they are charging for their own time, not for the PAN. That is a legitimate service to buy if you want it, but it is worth knowing the department's own price before you agree to it.
How registration works
Fill in the application
Enter your details exactly as they appear on your citizenship certificate — a mismatch in the name or date of birth is the usual reason an application is sent back at the counter. Linking your National ID shortens the form considerably.
Submit and print the slip
On submission you get an acknowledgement slip with a submission number. Print it. The office works from that number, and without it the visit is wasted.
Go once to your Inland Revenue Office
Take the slip and the original documents for biometric verification — photograph and fingerprints. This is the part that cannot be done online, and it is why a PAN is never fully remote.
Collect the certificate
The PAN is normally issued between the same day and about three working days after biometrics, depending on the office.
What to take with you
Nepali citizen — personal PAN
- Citizenship certificate (original, plus a copy)
- Passport-size photograph
- Mobile number and email for the portal account
Foreign national
- Passport with a valid visa
- Passport-size photograph
- Supporting document for the work or business in Nepal
Business or firm PAN
- Company or firm registration certificate
- Citizenship of the proprietor, partners or directors
- Rent agreement or ownership proof for the business address
- Photograph of the person applying on the business's behalf
Personal PAN or business PAN?
A personal PAN identifies you as a taxpayer. A salaried employee needs one so tax deducted from their pay is recorded against them rather than against an unnamed payment, and it is what a personal tax return is filed under.
A business PAN belongs to a firm or company and is issued against its registration. They are not interchangeable: a business cannot invoice on a proprietor’s personal PAN, and a personal return cannot be filed under a business one. Someone who runs a firm and also draws a salary will hold both.
Procedure and document requirements are set by the Inland Revenue Department and can change. Confirm against ird.gov.np before you travel to an office. Mero Sanjal does not file applications and asks for none of these documents.