PAN Card Registration in Nepal 2026 — Online Process, Documents & Fee

No PAN card means no bank account, no business registration, and no legal salary above the taxable threshold in Nepal. Banks will turn you away. The IRD will flag your file. Your employer cannot process your payroll correctly. Yet every week we see clients who have been sitting on this problem for months — when the entire process takes 1–3 working days and costs nothing.

A Permanent Account Number (PAN) is your unique tax identity issued by Nepal's Inland Revenue Department (IRD) — the government body responsible for all tax administration in Nepal under the Income Tax Act 2058. Without it, you cannot open most bank accounts, operate a registered business, or receive a salary above the taxable threshold legally.

This guide covers everything: who needs a PAN, what documents you need, and how to make or create a PAN card online via the IRD portal or Nagarik App — whether you search for it as "PAN card", "pancard", PAN number or PAN ID. We also cover photo specs, the IRD login step, how to download your certificate, how to search a PAN by name, and what actually causes rejections based on what we see in our office.

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What Is a PAN Card in Nepal?

A PAN card is an official document issued by the Inland Revenue Department Nepal (IRD) — the central government authority for tax administration — that assigns you a unique 9-digit Permanent Account Number. In everyday Nepali usage it is also called your PAN ID or PAN number. This number identifies you as a registered taxpayer and is linked to all your financial and tax records in Nepal's government systems.

Uses of a PAN Card in Nepal

PAN is mandatory for:

• Opening a bank account at any commercial or development bank in Nepal
• Registering a business, company, or NGO in Nepal
• Filing income tax returns — your PAN is the unique key that links every transaction to the applicable income tax rate in Nepal
• Receiving a salary above the taxable income threshold
• Conducting financial transactions above Rs. 1 lakh
• Applying for loans, credit facilities, and government tenders
• Import and export operations
• Property purchase, land registration, and vehicle ownership transfers

Key takeaway: PAN is not just for businesses or high earners. If you earn income, open a bank account, or conduct significant financial transactions in Nepal, you need a PAN.

Who Is Eligible for PAN Registration in Nepal?

• Nepali citizens — individuals earning income or conducting financial transactions
• Businesses and companies — sole proprietorships, partnerships, private limited companies, public companies
• NGOs and INGOs — organizations registered in Nepal
• Non-Resident Nepalis (NRNs) — those with financial dealings or investments in Nepal
• Foreign nationals residing in Nepal — individuals and companies with business activities in Nepal
• Government entities — departments and offices required to transact financially

Documents Required for PAN Registration in Nepal

The required documents differ for individuals and businesses. Prepare everything before starting the application — in our experience, the most common cause of delay is not a system issue but missing or mismatched documents that the applicant only discovers after submitting.

For Individuals

NRNs and foreign nationals: submit passport copy and valid visa or residence permit in place of citizenship certificate.

PAN Card Photo Specification

The photograph is the single most common reason applications bounce back. Match the IRD specification exactly:

Nepali PAN card photo tip: if you scan a printed passport photo, use a flatbed scanner at 300 DPI — not a phone snap of the print, which introduces glare and shadow that the IRD portal flags as low quality.

For Businesses

How to Make or Create a PAN Card in Nepal — Three Methods

There are three official ways to make a PAN card in Nepal, and all three are free. The choice comes down to whether you want the convenience of desktop (IRD portal), the phone-first flow (Nagarik App), or a paper trail with a physical handover (in-person at the Revenue Office). All three routes create the same PAN number and the same legal record.

Method 1 — Online PAN Registration via IRD Portal (Recommended)

The IRD's online portal at ird.gov.np (specifically the Taxpayer Portal at taxpayerportal.ird.gov.np) is the fastest and most convenient way to register for a PAN. No payment is required at any stage, and most applications are approved within 1–3 working days.

Step 1 — Visit the Taxpayer Portal and Log In

• Go to taxpayerportal.ird.gov.np — the official IRD self-service portal. Some users still land on the older www.ird.gov.np home page; the "Taxpayer Login" button there forwards to the same portal.
• First-time applicants: click "New Taxpayer Registration" or "PAN Registration" — no login is required to start a fresh application.
• Returning applicants: use the "Taxpayer Login" button with your existing username, password and SMS OTP to resume a saved draft or download your PAN certificate.

Step 2 — Select Taxpayer Type

• Choose your taxpayer category: Individual, Proprietorship Firm, Company/Organisation, or Partnership.
• Each category has a slightly different form — select carefully.

Step 3 — Fill the Registration Form

• Enter your full name exactly as it appears on your citizenship certificate.
• Fill in citizenship number, date of birth, permanent address, and contact details.
• Select your nearest Revenue Office (Rajaswa Karyalaya) for the assigned office.
• Provide your source of income or type of business activity.

Step 4 — Upload Documents

• Upload a scanned copy or clear photo of your citizenship certificate (front and back) and recent photograph.
• Files must be JPG or PDF; maximum 1–2 MB per file. Blurry or cropped uploads cause rejection.

Step 5 — Submit and Receive PAN

• Review all details for accuracy, then submit the form.
• PAN registration is free of charge — no payment is required.
• You will receive an SMS with your PAN number once the application is verified — typically within 1–3 working days.
• Download your PAN certificate from the portal, or collect the physical card from your assigned Revenue Office.

Method 2 — PAN Registration via the Nagarik App

The Nagarik App is the official Government of Nepal mobile application that integrates multiple government services, including PAN registration. It is available for Android and iOS.

Step 1 — Download the App

• Search "Nagarik App Nepal" or "नागरिक एप" on Google Play Store or Apple App Store.
• Verify the publisher is Government of Nepal / Department of Information Technology before installing.

Step 2 — Register and Verify Identity

• Open the app, register with your mobile number, and verify via OTP.
• Enter your citizenship certificate number and complete the identity verification process.

Step 3 — Navigate to PAN Registration

• After logging in, go to Services → Inland Revenue Department → PAN Registration.
• The app connects to the IRD system — the same backend as the web portal.

Step 4 — Complete and Submit

• Fill in the required details and use your phone camera to capture the citizenship certificate and photograph directly in the app.
• Select your preferred Revenue Office and submit — no payment required at any step.
• Your e-PAN certificate will be available for download within the app once approved.

Method 3 — In-Person Registration at the Revenue Office

If you prefer to register in person, visit your nearest Inland Revenue Office (Rajaswa Karyalaya):

1. Collect the PAN registration form at the counter or download it from ird.gov.np.
2. Fill in the form accurately — all details must match your citizenship certificate.
3. Attach photocopies of the required documents and one passport-size photograph.
4. Submit the completed form at the registration counter.
5. Receive an acknowledgment slip — your PAN number is usually issued on the same day or within 1–2 working days.

Main IRD Offices in Nepal: Kathmandu (Lazimpat), Pokhara, Biratnagar, Birgunj, Butwal, Dharan, Nepalgunj. Check ird.gov.np for the full list of Revenue Offices.

PAN Registration — Fee, Processing Time & Validity (2083 BS / 2026 AD)

No government fee applies under Nepal's Income Tax Act 2058. Your PAN number is permanent and does not expire. A replacement card (if lost) may require a nominal administrative fee at the Revenue Office.

Business PAN vs Individual PAN — Key Differences

How to Search or Verify a PAN Number in Nepal (By Name or Number)

Anyone can run a free PAN search in Nepal. Banks, employers, landlords and government offices use exactly the same public lookup before they process a contract or open an account, so it is worth checking your own record too.

1. Open taxpayerportal.ird.gov.np.
2. Choose "Taxpayer Search" (sometimes shown as "Verify PAN" or "IRD PAN Search").
3. Search by PAN number — the fastest route, used on bank forms and tenders.
4. Search by name — type the registered name exactly as it appears on the citizenship certificate. Common-name matches can return several rows; the PAN number itself is the uniqueness key.
5. The result shows the registered name, taxpayer type (individual / company / partnership), and the issuing Revenue Office.

When a PAN search by name fails: the registered name in the IRD database follows the citizenship certificate, not the passport. A middle name added on the passport but not on the citizenship certificate is the most common reason a name search returns no result — switch to the PAN number if you know it.

How to Download Your PAN Card or Certificate in Nepal

The digital PAN certificate has the same legal weight as the physical card for most purposes — banks, landlords and HR teams accept a signed PDF downloaded from the portal.

1. Log in to taxpayerportal.ird.gov.np with your username, password and OTP.
2. Navigate to "Taxpayer Profile" or "Download PAN Certificate".
3. Select the year and click download — the PDF is signed by the IRD and carries your 9-digit PAN.
4. On the Nagarik App the same certificate is under Services → Inland Revenue Department → My PAN.
5. If you need a replacement physical card, take your citizenship certificate to your nearest Revenue Office; a nominal administrative fee may apply. Your PAN number itself never changes.

PAN and Notarized Documents — When You Need Both

In several situations, PAN registration requires supporting documents that may need to be notarized. Common scenarios include:

• Business PAN for companies: The company deed or partnership agreement often needs to be notarized by a registered notary before submission to the IRD.
• NRN or foreign national PAN: A notarized power of attorney is required if a representative is applying on your behalf.
• Name mismatch: If the name on your citizenship certificate differs from other documents, a notarized affidavit of name correction is required.

Why PAN Applications Get Rejected — What We See in Practice

We regularly assist clients whose PAN applications have been rejected or stuck in processing. The same problems come up again and again. None of them are complicated — but they are easy to miss if you rush the application.

• Name mismatch — this is the single most common issue we encounter. The name on the citizenship certificate does not match the passport or bank records — often a spelling variation or a missing middle name. The IRD will reject outright. The fix is a notarized affidavit of name correction before you apply.
• Blurry or cropped scans — the portal requires all four corners visible with text clearly readable. Phone photos taken at an angle are a frequent cause of rejection. Use a 300 DPI scan or a flat, well-lit phone photo.
• Duplicate PAN attempt — clients sometimes apply again after forgetting they already have a PAN from years ago. The IRD will cancel the duplicate and flag the account. Always verify at taxpayerportal.ird.gov.np before applying.
• Wrong taxpayer category — selecting "Company" when you are a sole proprietor, or "Individual" when registering a partnership. Each category pulls a different form with different required fields.
• Inactive or unregistered mobile number — OTP delivery fails and the application cannot proceed. Ensure the number is active and registered in your name with your carrier.

Our advice: Check your existing PAN status first, confirm your name is consistent across all documents, and have your scans ready before opening the portal. These three steps eliminate 80% of rejection cases we handle.

PAN vs VAT vs Business Registration — Quick Difference

Many first-time business owners confuse these three registrations. They are separate obligations, each with a different threshold and purpose.

Sequence matters: Business registration typically comes first, then PAN registration using the business registration certificate, then VAT registration once your turnover crosses the threshold. You cannot complete PAN registration for a business without the registration certificate.

Conclusion

PAN card registration in Nepal in 2026 (2083 BS) has never been easier. Apply at taxpayerportal.ird.gov.np or through the Nagarik App — no fee, no queue, and most individual applications are approved within a few working days. Ensure your name is consistent across all documents before applying. Businesses require additional documentation including the registration certificate; if supporting documents need notarization, our office can assist.

Notary Nepal provides legal document notarization in Nepal, affidavit preparation, and certified document translation for PAN applications and all related legal needs. Speak to our team →