Nepal PAN Card: Complete Guide 2025

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Nepal PAN Card: The Ultimate Guide 2025

Permanent Account Number (PAN) is Nepal's essential tax identification system, managed by the Inland Revenue Department (IRD). As of 2025, nearly 7 million Nepalis have obtained PAN cards, with 773,217 new taxpayers added in the last fiscal year alone. This comprehensive guide covers everything you need to know about Nepal's PAN card system.

What is PAN Card in Nepal?

PAN card is a unique 9-digit identification number issued by Nepal's Inland Revenue Department to track financial transactions and ensure tax compliance. Under the Income Tax Act 2058 (2002), Section 78, PAN registration is mandatory for various individuals and entities conducting financial activities in Nepal.

The PAN system has undergone significant improvements in 2025, including:

- Complete digital integration through IRD portal and Nagarik App

- Enhanced biometric verification for security

- Real-time processing with automated verification systems

- Mobile-first approach with dedicated application

- Digital PAN cards accepted for all official purposes

Who Needs PAN Card in Nepal?

Types of PAN Cards Available in Nepal

Personal PAN

Designed for individuals including:

1. Nepali citizens
2. Non-Resident Nepalis (NRNs)
3. Foreign nationals residing in Nepal

This type is suitable for individual taxpayers, employees, freelancers, and foreign residents with taxable income in Nepal.

Business PAN

Intended for legal entities operating in Nepal:

1. Registered companies
2. Partnership firms
3. Sole proprietorships
4. Non-profit organizations
5. Branch offices of foreign companies

Banking Integration: Why PAN is Essential

PAN integration with Nepal's banking system is crucial for modern financial operations:

1. Dollar Cards: Mandatory for international debit/credit cards
2. Loan Applications: Required for all types of loans
3. Tax Statements: Essential for accurate tax documentation
4. Corporate Banking: Necessary for business account operations
5. High-Value Transactions: Required for transactions exceeding NPR 10 lakh

Online PAN Registration Process 2025

Method 1: IRD Website Portal Application

Step 1: Access the Taxpayer Portal

Navigate to the official IRD website (ird.gov.np) and locate the "Taxpayer Portal" section. Click on "Registration (PAN, VAT, Excise)" to begin your application.

Step 2: Complete Initial Registration

Fill in the preliminary registration form with basic personal information. Ensure all details match your official documents exactly to avoid rejection.

Step 3: Fill the PAN Application E-Form

After initial registration, you'll receive a unique submission number. Use this to access and complete the comprehensive PAN application form including:

1. Full legal name
2. Date of birth
3. Citizenship details
4. Permanent and current addresses
5. Contact information
6. Occupation details

Step 4: Upload Required Documents

Prepare and upload clear scanned copies of necessary documents:

1. Citizenship certificate (for Nepali citizens)
2. Passport (for NRNs and foreigners)
3. Recent passport-sized photograph
4. Address proof document

Step 5: Review and Submit

Carefully review all entered information before final submission. Any errors may result in application rejection or processing delays.

Step 6: Print and Visit IRD Office

After successful online submission, print the application form and visit your designated IRD office for final verification and biometric data collection.

Method 2: Nagarik App Registration Process

Step 1: Download and Install

Download the Nagarik App from Google Play Store (Android) or Apple App Store (iOS). Ensure you're downloading the official government application.

Step 2: Account Registration

Create your account using your mobile number. Verify your identity with the One-Time Password (OTP) sent to your phone.

Step 3: Document Verification

Verify your identity using one of the following documents:

1. Voter ID
2. Driving License
3. National Identity Card
4. Citizenship Certificate

Step 4: Complete Profile Setup

Upload a clear passport-sized photograph and complete your profile information. Ensure the photo meets official specifications.

Step 5: Select PAN Registration

From the app's main menu, select "PAN Registration" and choose your preferred IRD office for processing.

Step 6: Complete Application Form

Fill in all required fields in the digital application form. Double-check accuracy before submission.

Step 7: Receive PAN Number

Upon successful processing, your PAN number will be available directly within the Nagarik App, along with a digital PAN card.

Required Documents for PAN Registration

For Nepali Individuals

1. Citizenship certificate (clear scanned copy)
2. Recent passport-sized photograph (35mm x 45mm)
3. Address proof (utility bill, bank statement, or land ownership certificate)

For NRNs and Foreign Nationals

1. Passport copy (personal details page)
2. Valid Nepal visa or residence permit
3. Local address proof
4. Recent passport-sized photographs
5. Additional business documents (if applicable)

For Business Entities

1. Business registration certificate
2. Company incorporation certificate (for companies)
3. Business license from local authority
4. PAN details of directors/partners
5. Business address proof
6. Letter of authorization
7. Bank account details

Cost and Processing Time 2025

The online PAN registration process is completely free of charge. There are no government fees for PAN registration or card issuance.

Processing times vary based on application method:

1. IRD Website Portal: 3-7 working days
2. Nagarik App: 1-3 working days
3. Offline Application: 7-14 working days

Common Issues and Solutions

Issue 1: OTP Not Received

Solution: Ensure your mobile number is active and has network coverage. Try restarting your phone or requesting a new OTP after 5 minutes.

Issue 2: Document Upload Failure

Solution: Check file size and format requirements. Documents should be in PDF or JPEG format, under 2MB each. Ensure scans are clear and legible.

Issue 3: Application Rejection

Solution: Common reasons include mismatched information, unclear documents, or incomplete forms. Carefully review all entries before resubmission.

Issue 4: Processing Delays

Solution: Peak application periods may cause delays. Track your application status using the reference number provided during submission.

Penalties for Non-Compliance

Tax compliance is crucial in Nepal's regulatory environment. Non-compliance with PAN requirements can result in:

• 50% penalty for less deposit or concealment
• Additional fines for continuous non-compliance
• Legal actions and investigation by tax authorities
• Reputation damage for businesses
• Restricted access to financial services

Continuous non-compliance may lead to further penalties or investigation by the Inland Revenue Department.

Benefits of Having PAN Card in Nepal

Tax Compliance

• Mandatory requirement for all taxpayers
• Avoids penalties and legal complications
• Ensures smooth tax filing and payment

Financial Transactions

• Required for opening bank accounts
• Essential for high-value transactions above NPR 10 lakh
• Necessary for loan applications and credit facilities

Business Operations

• Mandatory for business registration
• Required for corporate tax compliance
• Essential for government contracts and tenders

Legal Recognition

• Official identification for tax purposes
• Establishes credibility with financial institutions
• Required for various legal and financial activities

How to Check PAN Status Online

Step 1: Visit IRD Website

Go to the official IRD website (ird.gov.np) and click on "Taxpayer Portal"

Step 2: Select PAN Status

Choose "PAN Status" under the "Registration" section

Step 3: Enter Details

Input your PAN application submission number and captcha code

Step 4: View Status

The system will display whether your application is Pending, Approved, or Rejected

Step 5: Download Certificate

If approved, you can download your PAN certificate immediately

How to Update PAN Details Online

Step 1: Login to Portal

Access the IRD Taxpayer Portal using your PAN and password

Step 2: Select Update Option

Choose "Update PAN Details" from the menu

Step 3: Enter New Information

Provide the updated details and upload supporting documents

Step 4: Submit for Review

Submit the update request for IRD verification

Step 5: Track Status

Monitor the status of your update request online

Frequently Asked Questions (FAQ)

What is the purpose of PAN in Nepal?

PAN serves as a unique tax identification number issued by the IRD to track financial transactions and ensure tax compliance across Nepal.

Can foreigners apply for PAN in Nepal?

Yes, foreign nationals residing in Nepal or conducting business activities can apply for PAN using their passport and valid visa.

Is PAN registration really free?

Yes, PAN registration and card issuance are completely free through both the IRD website and Nagarik App.

How long does it take to receive PAN after application?

Processing times range from 1-7 working days depending on the application method chosen.

Can I apply for PAN without visiting the IRD office?

Yes, the Nagarik App allows complete PAN registration without visiting any government office.

What if I lose my PAN card?

You can download a digital copy from the Nagarik App or request a duplicate through the IRD portal.

Is PAN mandatory for bank account opening?

Yes, PAN is mandatory for opening all types of bank accounts in Nepal.

What are the penalties for not having PAN?

Penalties include 50% fine for concealment, additional fines for continuous non-compliance, and potential legal action.

Can I have multiple PAN cards?

No, each individual or entity can only have one PAN card. Multiple PAN registrations are illegal.

How do I verify someone else's PAN?

You can verify PAN details through the IRD website using the PAN verification service available in the Taxpayer Portal.

Expert Tips for Successful PAN Application

Document Preparation

• Ensure all documents are clear and legible
• Use recent photographs meeting official specifications
• Verify all information matches official records

Application Process

• Double-check all entries before submission
• Save reference numbers for future tracking
• Choose the right application method based on your needs

Post-Registration

• Download digital copies immediately upon approval
• Verify PAN details for accuracy
• Update information promptly if changes occur

Future of PAN System in Nepal

The Nepal PAN system continues to evolve with digital transformation initiatives planned for 2025 and beyond:

• Enhanced digital integration with government services
• Improved mobile applications with additional features
• Advanced verification systems using AI and biometrics
• Expanded integration with financial institutions
• Real-time tax compliance monitoring

Conclusion

Nepal's PAN card system is an essential component of the country's tax infrastructure, serving nearly 7 million taxpayers as of 2025. With recent digital improvements and enhanced processing capabilities, obtaining and maintaining PAN compliance has become more accessible than ever.

Whether you're an individual taxpayer, business owner, or foreign investor, understanding the PAN registration process is crucial for legal and financial operations in Nepal. This comprehensive guide provides all the information needed for successful PAN registration and compliance in 2025.

For the most current information and updates, always refer to the official IRD website (ird.gov.np) or consult with qualified tax professionals familiar with Nepal's tax regulations.