D01 Tax Return: Online D-01 Income Tax Return Filing & Tax Clearance certificate
If you meet the eligibility criteria for filing a D01 tax return and require assistance with the process, we're here to help. Contact us for more information on how we can assist you with your D01 tax filing and tax clearance.
Calculate Your Presumptive Tax Roughly
Use the calculator below to estimate your D01 tax liability for multiple fiscal years.
Who are Eligible for Filing Presumptive Tax Return or DOI Tax Return
Businesses fulfilling all the conditions stated below can file Income Tax Return as a Presumptive taxpayer:
- The person must be a Resident Natural Person (Entities and Non-Resident Natural Persons cannot file this return).
- The person must derive income only from the operation of a business having its source in Nepal in that income year.
- The person shall not avail Withholding Taxes (stated in Section 51) and also shall not claim Advance Medical Tax Credit, Section 92.
- The transaction/turnover of the business for the income year shall not exceed Rs 30 lakhs.
- The profit from the business shall not exceed Rs 3 lakhs.
- The person may or may not be registered for VAT.
If you meet the above conditions, you can file your D01 by visiting this link. Should you need any assistance with this process, please don't hesitate to contact us.
Please ensure that your PAN card is updated with KYT.
How much Tax is Paid by Presumptive Taxpayer?
Schedule 1 Section 1.7 states the amount of tax to be collected from Presumptive Taxpayers. The tax amount is based on the location of business operation:
| SN | Amount | Area of Business Operation |
|---|---|---|
| 1 | Rs 7,500/- | Metro & Sub Metro |
| 2 | Rs 4,000/- (Before Finance Ordinance Rs 5,000/-) | Municipality |
| 3 | Rs 2,500/- | Areas Other than Stated Above |
Payment can be made online using connectIPS. Once the payment is completed, the status should show "Success." Please do not reload or refresh the page during this process, as it may cause errors.
The payment may take some time to reflect in your account. You will receive an SMS on your phone number linked with your PAN when the payment is processed.
To check the payment status, you can log in to the taxpayer portal here and click on "Payment Voucher" to view your payment status.
Tax Clearance can only be generated after your payment appears in the "Paid Vouchers" list and not in the "Pending" list. Please wait for some time if your payment is still pending.
