KATHMANDU: The government has announced that capital gains tax on the sale of shares of listed companies will now be treated as a final tax.
Finance Minister Dr. Swarnim Wagle made the announcement while presenting the federal budget for Fiscal Year 2026/27 in a joint sitting of Parliament on Friday.
“In the case of securities transactions of listed companies, I have made arrangements for capital gains tax to be treated as final,” he said during his budget speech.
Under the new provision, investors will not be required to pay any additional tax on income once capital gains tax has been settled, and such earnings will no longer be included in taxable income for further assessment.
Earlier, capital gains tax was applied at different rates depending on the holding period of shares—7.5 percent for holdings of less than one year and 5 percent for holdings exceeding one year.
With this change, once capital gains tax is paid on profits from share trading, no further tax liability will apply to that income.
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