Capital gains tax on share trading declared final tax
Budget FY 20283/84
Published: 04:46 pm May 29, 2026
KATHMANDU, MAY 29 The government has announced that capital gains tax on share transactions will be treated as a final tax from the upcoming fiscal year 2083/84. Presenting the budget for the next fiscal year, Finance Minister Dr Swarnim Wagle said investors will not be subject to any additional tax after paying capital gains tax on profits earned from share trading. With the new provision, income on which capital gains tax has already been paid will neither be counted as personal income nor fall under the personal income tax bracket. Currently, investors holding shares for less than one year are required to pay 7.5 percent capital gains tax, while those holding shares for more than a year pay 5 percent.