PAN Registration in Nepal: Personal PAN Guide

1. Do you need a PAN?

The Permanent Account Number (PAN) is the taxpayer identifier issued by the Inland Revenue Department (IRD) and is mandated under Section 78 of the Income Tax Act 2058. You need a PAN if you:

• Earn a salary or wage — a PAN is now required to receive employment income.
• Earn income as a freelancer, professional, landlord or business.
• Open a bank account or apply for many loans and official services.
• File an annual income tax return.

Use the Salary Tax Calculator and TDS Calculator to understand the tax that your PAN-linked income may attract. Income-tax thresholds and slabs change each year, so check the current figures on the official IRD sources.

2. Personal PAN vs business PAN vs VAT

Keep these three apart — confusing them is a common cause of wasted office visits:

To check whether a PAN you already have is valid and active, use our PAN/VAT helper and the official IRD PAN search — a format check alone is never proof of registration.

3. Prepare your documents

Make a clear passport-size photo with the Passport Photo Maker, keep document scans readable with the Image Compressor, and use the BS–AD Date Converter if a field needs the other calendar.

4. Route A — IRD Taxpayer Portal

Open the official IRD Taxpayer Portal and, in the left menu, expand Registration (PAN, VAT, EXCISE) and choose Application for PPAN Registration.

• Enter the mobile number to register with your PAN, and the CAPTCHA, then continue.
• If you have a National ID, enter the NID number so the form auto-fills your details.
• Complete the remaining personal details and select your nearest Inland Revenue Office.
• Submit the application — there is no fee at any step.

5. Route B — Nagarik App

The official Nagarik App (Government of Nepal) registers a PAN from your phone. Install it only from the Play Store or App Store and confirm the publisher is the Government of Nepal before signing in.

• Register with your mobile number and verify by OTP.
• Complete identity verification with your citizenship details.
• Go to Services → Inland Revenue Department → PAN Registration.
• Capture your citizenship and photo with the phone camera, pick your Revenue Office and submit — no payment.

6. Biometric verification at the Revenue Office

Make sure the name, date of birth and other details in your application exactly match your citizenship. Name mismatches and unclear document scans are common reasons an application is sent back.

7. After registration — e-PAN and verification

Your PAN number is confirmed by SMS and email, usually from the same day up to a few working days. You can download a signed PAN certificate (e-PAN) at any time:

• On the Taxpayer Portal, from your taxpayer profile / download PAN certificate section.
• On the Nagarik App, under Inland Revenue Department services.

To confirm a PAN and its registered name, use the official IRD PAN search. The signed e-PAN PDF is accepted by banks and employers, so a lost plastic card rarely needs a reprint.

Common mistakes that cause rejection or delay

• Name, date of birth or address not matching the citizenship certificate exactly.
• Blurry, cropped or oversized document scans that fail upload checks.
• Skipping the mandatory biometric visit and assuming the PAN is already active.
• Confusing personal PAN with business PAN, or assuming PAN automatically means VAT.
• Creating duplicate applications instead of using NID auto-fill once.
• Paying an agent a “fee” for a free government registration.
• Entering personal details on an unofficial look-alike site instead of the IRD portal or Nagarik App.

Frequently asked questions