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E-TDS Services

Complete electronic TDS filing and compliance services for withholding tax in Nepal.

What is TDS?

Tax withheld at source on payments made to residents and non-residents in Nepal

E-TDS System

Electronic filing of TDS returns through IRD's online portal

Deductor's Responsibility

Deduct, deposit, and file TDS returns accurately and on time

TDS Categories & Rates

Employment Income (TDS on Salary)

Tax deducted from employee salaries

Rate: Progressive rates (1% - 36%)

Contractor/Professional Fees

Tax on payments to contractors, consultants, and professionals

Rate: 1.5% - 15%

Rent

Tax deducted on rental payments

Rate: 10%

Interest

Tax on interest income from deposits and loans

Rate: 5% - 15%

Dividends

Tax on dividend distributions

Rate: 5% - 10%

E-TDS Filing Requirements

Monthly Filing

TDS returns must be filed monthly for most categories.

Filing Deadline

Returns due within 25 days from the end of each month.

Payment Deadline

TDS must be deposited to IRD by the 25th of the following month.

Annual Statement

Annual TDS statement (D-04) due within 3 months after fiscal year end.

TDS Certificates

Issue TDS certificates to deductees for their tax credit claims.

Late Filing Penalty

0.05% per day of TDS amount, minimum NPR 5,000.

E-TDS Filing Process

Step 1: Calculate TDS

  • Identify taxable payments made during the month
  • Apply correct TDS rates based on payment category
  • Calculate total TDS liability

Step 2: Deposit TDS

  • Log in to IRD online portal
  • Generate payment voucher
  • Make payment through bank or online

Step 3: File E-TDS Return

  • Upload transaction details in prescribed format
  • Verify deductee PAN numbers
  • Submit return electronically

Step 4: Issue Certificates

  • Generate TDS certificates from system
  • Provide certificates to deductees
  • Maintain records for verification

Our E-TDS Services

TDS Calculation & Advisory
Monthly E-TDS Return Filing
TDS Payment Processing
TDS Certificate Generation
Annual TDS Statement (D-04)
TDS Reconciliation & Corrections

Need help with E-TDS compliance?

Our experts ensure accurate TDS calculation, timely filing, and full compliance.

Schedule a Consultation