पूँजीगत लाभ कर

Selling an asset at a profit creates a capital gain, and Nepal charges separate rates that depend on what is sold and how long it was held. Shares of listed companies sold on the exchange are charged through the trading system at a concessional rate that rises slightly after the holding period grows, with the levy collected by the broker at the time of sale. Land and buildings follow a different path. Gains on immovable property are computed as the difference between the sale price and the documented acquisition cost, adjusted for improvements, and the resulting amount is taxed at the rates applicable in the year of sale. Long-held property generally carries a lower charge than flips completed within a short window. The working point is timing and documentation. Registration costs, brokerage and improvement works that are supported by receipts reduce the gain, while inherited or gifted property takes the original owner's cost as its base. Professionals routinely recommend recording every improvement cost because a rupee documented is a rupee in your favour when the department examines the sale.