PAN Card Registration in Nepal 2026: Online Process, Documents & Fees

Nearly 7 million Nepalis now hold a PAN card — and if you earn taxable income, run a business, or need to open a bank account, you need one too. The Permanent Account Number (PAN) is a unique 9-digit tax identification number issued by Nepal's Inland Revenue Department (IRD) under Section 78 of the Income Tax Act 2058. Registration is completely free, and you can complete the entire process online in under 15 minutes through the IRD portal or the Nagarik App.

Whether you are a salaried employee in Kathmandu, a freelancer working remotely, a business owner registering a company, or a foreign national employed in Nepal, this guide covers everything you need — documents, step-by-step online process, processing time, and the key differences between PAN and VAT registration.

What Is a PAN Card in Nepal?

PAN stands for Permanent Account Number. It is a unique 9-digit identification number that the Inland Revenue Department assigns to every registered taxpayer in Nepal. Think of it as your tax identity — every financial transaction that involves tax uses this number.

The legal basis for PAN registration is Section 78 of the Income Tax Act 2058 (2002). The IRD, operating under the Ministry of Finance, is the sole authority that issues PAN numbers and maintains the taxpayer registry.

Who Needs a PAN Card in Nepal?

PAN registration is mandatory for anyone with taxable income or involvement in financial transactions. There is no minimum age requirement — if you earn, you need a PAN.

Individuals Who Must Register

• Salaried employees (for employer TDS deduction)
• Freelancers and self-employed professionals
• Individuals buying or selling land and property
• Anyone registering a vehicle
• Bank account holders (banks apply 1.5% additional TDS without PAN)
• People making transactions exceeding NRS 10 lakh
• Foreign nationals employed in Nepal with a valid work permit

Businesses and Organizations

• Private and public limited companies
• Sole proprietorships and partnership firms
• NGOs and INGOs
• Cooperatives
• Foreign companies or joint ventures operating in Nepal
• Government offices and educational institutions

Types of PAN Registration in Nepal

The IRD issues two categories of PAN based on the applicant type:

Both types use the same 9-digit format, but business PAN requires additional company incorporation documents and biometric data from the authorized representative.

Documents Required for PAN Registration

The documents differ based on whether you are registering as an individual or a business entity. Gather everything before starting the online application to avoid delays.

For Individual Nepali Citizens

For Business Entities

For Foreign Nationals

• Valid passport copy
• Valid visa documentation (work permit, business visa, or diplomatic visa — tourist visa is not eligible)
• Employer recommendation letter (if employed in Nepal)
• Proof of local address in Nepal

How to Register PAN Online at ird.gov.np

The fastest method for individuals is online registration through the IRD's official Taxpayer Portal. If you have a National Identity Card linked to your profile, the process takes under 15 minutes.

Step-by-Step Process

1. Visit ird.gov.np and click "Taxpayer Portal"
2. Select "Registration (PAN, VAT, EXCISE)" from the menu
3. Choose "Application for Registration"
4. Select "Personal PAN" or "Business PAN"
5. Verify your mobile number via OTP sent by the IRD system
6. Select your nearest Inland Revenue Office
7. Link your National Identity Card (if available) — this auto-populates personal details
8. Complete the 10-step registration form covering personal, address, and financial details
9. Upload required documents (citizenship, photo)
10. Review and submit the application
11. Receive your PAN number via SMS and email
12. Visit the selected Revenue Office for biometric verification (fingerprint and photo)

PAN Registration Through the Nagarik App

The Nepal government's Nagarik App offers an even simpler mobile-first registration process. As of 2026, this is the most convenient method for individual Nepali citizens.

1. Download the Nagarik App from Google Play or Apple App Store
2. Register with your mobile number and verify via OTP
3. Verify your identity using citizenship number, NID, voter ID, or driving licence
4. Tap the "PAN" option on the main screen
5. Tap "Click Here to Register PAN"
6. Choose your nearest Revenue Office
7. Submit — you will receive a submission tracking number
8. Upon approval, your digital PAN card appears directly in the app

The Nagarik App also supports business PAN registration for companies. Navigate to "Inland Revenue Services → PAN Registration," select "Company," and upload the required incorporation documents.

Offline PAN Registration at IRD Office

If you prefer in-person registration or face issues with the online portal, you can visit any Inland Revenue Office across Nepal.

1. Visit the nearest Inland Revenue Office
2. Collect and fill out the PAN Registration Form
3. Attach photocopies of all required documents
4. Submit the completed form at the registration counter
5. Provide biometric data — photograph and fingerprints
6. Collect your PAN card after processing (1–3 working days)

What Is a PAN Card Used For?

Your PAN number is required in virtually every financial and legal transaction in Nepal. Here are the most common uses:

• Filing income tax returns — mandatory for annual tax filing at IRD
• Opening bank accounts — all banks require PAN for account opening
• Employment and salary processing — employers deduct TDS using your PAN
• Property transactions — required for buying, selling, or transferring land
• Vehicle registration — Transport Management Office requires PAN
• Government tenders — mandatory for bidding on government contracts
• Business registration — PAN is a prerequisite for company registration in Nepal
• Loan applications — banks require PAN for all loan processing
• International debit/credit cards — needed for international card issuance
• Online monetization — YouTube, Google AdSense, and Facebook require PAN for Nepali creators

In our experience handling legal documentation for clients, PAN is one of the first documents every lawyer asks for — whether the case involves court marriage in Nepal, property disputes, or business formation.

PAN vs VAT Registration: Key Differences

Many people confuse PAN with VAT registration. While both are tax identifiers issued by the IRD, they serve completely different purposes. Here is a clear comparison:

Verdict: Every taxpayer needs PAN. VAT registration is only required when your business turnover exceeds the threshold — NRS 50 lakh for goods or NRS 30 lakh for services and mixed businesses.

How to Check Your PAN Number Online

If you already have a PAN but need to verify details, the IRD provides a free online search tool.

1. Visit the IRD PAN Search page at ird.gov.np/pan-search
2. Enter your 9-digit PAN number
3. Complete the numeric CAPTCHA
4. Click "Search"

The results display the PAN holder's name, registered address, tax type (income tax or VAT), and tax clearance status. Note that you cannot search by name alone — you must have the actual PAN number. This is a privacy protection measure.

If the online search fails or returns no results, visit your local Tax Office with your citizenship certificate for manual verification.

Penalties for Not Registering PAN

Operating without a PAN when legally required carries real consequences under the Income Tax Act 2058:

• Fine up to NRS 1,00,000 — under Section 117 of the Income Tax Act
• 50% penalty for less deposit or concealment of income
• Higher TDS rates — banks deduct 1.5% additional TDS on interest income
• Cannot file tax returns — no PAN means no tax filing
• Cannot register property or vehicles
• Disqualified from government tenders
• NRS 50,000 fine for providing false information during registration

As of April 2026, the IRD has increased enforcement and digital tracking. The income tax system in Nepal now cross-references PAN data with banking, property, and vehicle records automatically.

PAN Registration for Foreign Nationals

Foreign nationals working or investing in Nepal can register for PAN, but the eligibility requirements are stricter than for Nepali citizens.

Eligible Categories

• Expatriates employed in Nepal with a valid work permit
• Foreign investors in Nepali companies or joint ventures
• Foreign freelancers serving Nepal-based clients
• Foreign companies operating a branch office in Nepal

Not Eligible

Holders of tourist visas cannot register for PAN. You must hold a work permit, business visa, or diplomatic visa.

Required Documents for Foreigners

• Valid passport copy
• Valid visa and work permit documentation
• Employer recommendation letter
• Proof of local address in Nepal
• For foreign companies: Certificate of Incorporation, FDI approval, board resolution, and power of attorney for local representative

The process is the same as for Nepali citizens — apply through the IRD Taxpayer Portal — but in-person verification at the IRD office is mandatory. Processing takes 5–10 working days for foreign-owned businesses. If you are a foreign national who married in Nepal, PAN registration may be required for property or business purposes.

Conclusion: Register Your PAN Today

PAN registration in Nepal is free, fast, and mandatory. Whether you register online at ird.gov.np, through the Nagarik App, or in person at an IRD office, the process takes minutes for individuals and a few days for businesses. Without a PAN, you face higher bank charges, property registration blocks, and potential fines up to NRS 1,00,000.

If you need legal assistance with tax-related matters, business registration, or legal consultation, our team of Nepal Bar Council-registered advocates is here to help. Contact us today for confidential assistance.