PAN Card Registration Process for Nepali Citizens and Foreigners 2025

How to get PAN card in Nepal?

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    A Permanent Account Number (PAN) is a unique 9-digit identification number issued by the Inland Revenue Department (IRD) of Nepal. It acts as a financial identity for individuals and entities, ensuring smooth tax administration and transparent financial transactions as a tax resident.

    Below is a detailed guide on how both Nepalis and foreigners can apply for and obtain a tax registration card in Nepal.

    PAN Registration for Nepali Citizens

    Who Should Apply?

    • Salaried employees
    • Self-employed professionals and freelancers
    • Business owners (sole proprietorship, partnership, or company directors)
    • Individuals making high-value transactions (such as buying property or vehicles)

    Step-by-Step Process:

    Step 1: Online Application

    1. Visit the official Inland Revenue Department (IRD) website: www.ird.gov.np
    2. Click on “Taxpayer Portal” → “Registration (PAN, VAT, EXCISE)”.
    3. Select “Personal PAN” for individuals or “Business PAN” for businesses.
    4. Fill out the online registration form with your personal or business details.
    5. Upload the required documents (citizenship certificate, passport-sized photo, proof of address, and employer’s letter if applicable).

    Step 2: Document Submission & Verification

    • After online submission, print the acknowledgement slip.
    • Visit the nearest Inland Revenue Office (IRO) with your original documents for verification.
    • Submit the printed form along with photocopies of required documents.

    Step 3: Issuance of the Card

    • Once verified, the tax office issues your the card.
    • For individuals, the process generally takes 1 working day; for businesses, around 1–2 working days.

    PAN Registration for Foreign Nationals in Nepal

    Foreigners engaged in employment, business, investment, or property transactions in Nepal are also required to obtain a PAN.

    Who Can Apply?

    • Foreign investors in Nepalese companies
    • Expatriates employed in Nepal
    • Foreign freelancers providing services to Nepalese clients
    • Foreign-owned businesses or joint ventures in Nepal
    • Foreigners owning property in Nepal

    Step-by-Step Process:

    Step 1: Online Application

    1. Visit IRD’s Taxpayer Portal via ird.gov.np.
    2. Select “Registration (PAN, VAT, EXCISE)”.
    3. Choose “Personal PAN” if applying individually, or “Business PAN” if registering on behalf of a company.
    4. Fill in your details, including passport information, visa type, and local address.
    5. Upload scanned copies of:
      • Passport
      • Valid Visa
      • Work Permit (if employed)
      • Proof of local address (rental agreement or company letter)
      • Employment contract or business incorporation documents (if applicable)

    Step 2: Verification at Inland Revenue Office

    • Visit the designated Inland Revenue Office with your original passport, visa, and other documents.
    • If you are employed, your employer or a local sponsor may need to assist in the verification process.

    Step 3: Issuance of Card

    • The Card is typically issued within same working day after verification.
    • For business related PAN applications, the process may take 1-2 working days due to additional checks.

    Required Documents for PAN Registration

    For Nepali Citizens (Individuals):

    • Citizenship certificate (copy of both sides)
    • Recent passport-sized photograph
    • Proof of address (utility bill, rental agreement, or official document)
    • Employment letter (for salaried employees)
    • Completed Taxpayer Registration Form

    For Businesses (Nepali or Foreign-owned):

    • Company Registration Certificate
    • Memorandum and Articles of Association (MoA & AoA)
    • PAN details of directors/partners
    • Proof of business address (rental or ownership documents)
    • Business PAN Registration Form

    For Foreign Nationals (Individuals):

    • Copy of passport
    • Valid visa
    • Work permit (if employed)
    • Proof of local address (rental agreement or employer’s letter)
    • Birth certificate (if minor)
    • Supporting documents from employer/sponsor (if applicable)

    Timeline for PAN Registration

    • Online Application (Individuals): 1 working day
    • In-Person Application (Individuals): 1 working day
    • Business PAN: 1–2 working days
    • Foreign Nationals: 1–2 working days depending on visa and employer verification

    Fees for PAN Registration

    • PAN registration in Nepal is completely free of charge.
    • However, applicants may incur minimal costs for photographs, photocopies, or notarization of documents.
    • If using services of consultants or tax professionals, service fees may apply.

    Why is PAN Important?

    • Mandatory for filing income tax returns
    • Required for opening bank accounts, applying for loans, and property transactions
    • Ensures compliance with Nepalese tax regulations
    • Helps the government monitor tax compliance and prevent tax evasion
    • Provides financial identity for both individuals and businesses

    Conclusion

    Whether you are a Nepali citizen starting a job, a business owner, or a foreign investor, obtaining a PAN card in Nepal is essential. The process is straightforward, accessible both online and offline, and entirely free of cost.

    At Onesphere Law Associates (reputed Law Firm in Nepal), we assist both Nepali and foreign clients with PAN registration, tax compliance, and related legal services. Our team ensures smooth documentation, verification, and issuance of your PAN card, saving you time and effort.