IRD late filing fine and interest calculator

See what the Inland Revenue Department charges when an income tax return, TDS return or VAT return goes in late, or the tax is paid late: the late fee, the interest and, for VAT, the additional fee, with the section of the Act behind each one.

Estimates only, not tax advice: the Department's assessment is what you pay. Rates last checked 28 October 2026 against the Income Tax Act 2058, Chapter 22 (section 117 fees, section 119 interest at the 15% "general interest rate" of section 2) and the Value Added Tax Act 2052 (section 29(1)(h) fee, section 19(2) additional fee, section 26 interest). Income tax and TDS amounts count each Bikram Sambat month and part of a month, as sections 117 and 119 say; the VAT Act gives annual rates without saying how to count, so VAT amounts are worked out by the day over a 365-day year. Not covered: interest on short estimated-tax instalments (section 118), the fee for not keeping documents (section 117(2)), refund offsets under VAT section 19(6), and the waivers that some years' Finance Acts offer for old fees and interest. Your dates and amounts aren't sent anywhere; the page only downloads the calendar from data.rupeshbhandari.com.np.