Process of Applying for PAN Card in Nepal

A Permanent Account Number (PAN) is a unique 9-digit identification number issued by Nepal’s Inland Revenue Department (IRD). It is used to track the income and ensure the taxes are being paid at time. Think of it as a tax ID card, just like a citizenship card—but for your financial identity.

Whether you’re an employee, freelancer, business owner, or even a foreign national doing business in Nepal, having a PAN is a must.

What Are the Laws Governing PAN in Nepal?

The Income Tax Act 2058 (2002) is the main law behind PAN in Nepal. According to Section 78, the government can ask individuals and businesses to mention their PAN in income statements, financial documents, and tax returns.

Who needs a PAN card in Nepal?

You must register for a PAN if you are:

• A salaried employee or freelancer.
  
• A business (sole proprietor, partnership, company).
  
• An NGO, INGO, or Not-for-Profit company.
  
• A foreign investor or NRN with financial activity in Nepal.
  
• An individual making large financial transactions (e.g., buying property or vehicles).
  
• Someone opening a bank account (based on account type).
  

What Are the Types of PAN in Nepal?

There are two main types of PAN cards:

1. Personal PAN – For individuals like salaried employees or freelancers.
   
2. Business PAN – For legal entities like companies, firms, or organizations.
   

Why do we need PAN Card in Banking Process ?

Your PAN Card is one of the essential document for initiating various banking process:

• PAN Card is needed while making a Dollar card. While applying for a Dollar card we can enter a PAN number on the Global Smart Plus app.
• A PAN card is a must while taking loans.
• If a PAN card is provided to the bank, then the tax paid on interest can be seen in the personal PAN statement.
• PAN card is essential for corporate banking.
  
  Note: If customers have not provided the PAN card while opening the account, they can later visit the branches and update their PAN by bringing a physical PAN card.

How to Apply for a PAN Card Online in Nepal?

You can apply for a PAN card in Nepal in just a few easy steps through the Inland Revenue Department (IRD) portal.

Step-by-Step Online PAN Registration:

1. Go to IRD Website
   Visit www.ird.gov.np.
   
2. Open Taxpayer Portal
   Click on “Taxpayer Portal” > “Registration (PAN, VAT, Excise)”.
   
3. Start PAN Application
   Choose “Application for Registration” and select the appropriate PAN type (Personal or Business).
   
4. Fill Application Form
   Enter personal/business info: name, address, citizenship, contact number, etc.
   Choose the nearest IRD office under “Verifying Office”.
   
5. Upload Documents
   
   • Citizenship (JPG/JPEG)
     Note: Both sides need to be clearly seen in a single photograph.
   • Passport-size photo
   • For foreigners: Passport with valid visa and work permit.
     
6. Submit & Print Application
   After saving, submit the form and print the completed application.
   
7. Visit IRD Office
   Go to the chosen IRD office with citizenship. For ease you can tell the IRD representative the registration number.
   
8. Get Your PAN Card
   After verification, the IRD will issue your PAN number. 

Can I Register PAN Through Nagarik App?

Step 1: Download Nagarik App

App can be downloaded through Google Play Store for Android users and Apple App Store or iPhone users.

Step 2: Verify Your Identity

To use the app, you need to verify who you are. You can use any one of these documents:

• Citizenship Certificate
• Voter ID
• Driving License
• National Identity Card

Step 3: Create Your Account

• Take a passport-size photo using your phone.
• Make sure the photo is clear and your face is fully visible.
• Use the photo to set up your Nagarik App account.

Step 4: Choose Your PAN Office

Once your photo is verified, choose the nearest IRD office where your PAN application will be processed.

Step 5: Fill Out the PAN Form and choose the nearest IRD office.

Step 6: Get Your PAN Number

After everything is verified, your PAN number will be generated.
You can view it directly in the Nagarik App.

What Documents Are Required for PAN in Nepal?

For Individuals:

• Copy of Citizenship Certificate
• Passport-size photo
• Passport (for foreign nationals)

For Businesses:

• Business registration certificate
• Lease agreement (if renting)
• Citizenship of partners/directors
• Office location map
• Company stamp (during submission)
  

How Much Does It Cost to Get a PAN in Nepal?

It’s completely FREE.
No government fees are required for PAN registration, whether personal or business.

Why Do You Need a PAN Card in Nepal?

A PAN card is important for:

• Jobs and tax filing – Required for employment and paying taxes.
• Business transactions – Needed for issuing VAT bills and running a business legally.
• Banking and loans – Helps open bank accounts and apply for loans.
  Tax refunds – Allows you to claim tax returns.
• Avoiding penalties – Prevents legal fines for non-compliance.
• Financial credibility – Builds your credit and trust with banks.

FAQs 

1. Is PAN mandatory for job holders in Nepal?

Yes. Employers now require employees to have PAN numbers for salary payment.

2. Can foreign nationals apply for PAN in Nepal?

Yes. Foreigners with business or income sources in Nepal must apply using their passport and visa.

3. How long does PAN registration take?

If documents are valid, you can get your PAN within a few hours of submission.

4. Can I update my PAN details later?

Yes. You can visit the IRD office and fill the forms that are needed to be changed with the new and correct information.

Is PAN required for freelancers?

Yes. Even self-employed individuals and freelancers must register for PAN.