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# Capital Gain Tax on shares in Nepal

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We have data of Capital Gain Tax on shares in Nepal.

Meaning

Capital Gain means surplus when selling price of a product is higher than buying price of a assets. In Case of share or stock, if you buy the ABC company 100 units at Rs. 100. Similarly, if you sell the same share at Rs. 150 per share than,

The capital gain = 100*100 – 100*150 = Rs. 5000.

## Capital Gain Tax on shares in Nepal

There two rate for capital gain tax on Shares.

For Example:

a. Suppose A buys the share 100units at Rs. 200 of ABC company and sells 100 Units within year for Rs. 250. In the other hand, remaining 100 units are sell are 1 years for Rs. 350.

For Within Year

Total Cost: Rs. 200*100 = Rs. 20,000.

Selling Amount: Rs. 250*100 = Rs. 25,000

Capital Gain or Profit= Selling Amount – Total Cost

= Rs. 25,000 – Rs. 20,000

= Rs. 5,000.

Capital Gain Tax = Rs. 5000*7.5%

= Rs. 375.

The broker will deduct Rs. 375 along with broker commission and DP charge and deposit the remaining amount is Mr. A account.

For More Than 1 Years

Total Cost: Rs. 200*100 = Rs. 20,000.

Selling Amount: Rs. 350*100 = Rs. 35,000

Capital Gain or Profit= Selling Amount – Total Cost

= Rs. 35,000 – Rs. 20,000

= Rs. 15,000.

Capital Gain Tax = Rs. 15000*5%

= Rs. 750.

The broker will deduct Rs. 750 along with broker commission and DP charge and deposit the remaining amount is Mr. A account.