Permanent Account Number (PAN) Registration Guide 2026

1. Why do you need a PAN?

In 2026, a PAN is mandatory for all salaried employees, freelancers, and business owners in Nepal. You cannot open a business bank account, receive a salary above NPR 1,000, or register a vehicle without a valid PAN.

2. Types of PAN

• Personal PAN (PPAN): For individuals, salaried employees, and professionals (Doctors, Engineers, etc.).
• Business PAN: For firms, companies, and organizations. This is required before you can apply for VAT.

3. Registration Methods

4. Required Documents

• For Individuals: Citizenship Certificate (or Passport for foreigners) and a digital passport-size photo.
• For Businesses:
  • Company Registration Certificate (from OCR).
  • Memorandum & Articles of Association (MOA/AOA).
  • Rent Agreement and Citizenship of the house owner.
  • Board Resolution to open PAN.

5. Step-by-Step Online Process (IRD Portal)

• Step 1: Visit ird.gov.np and click on the Taxpayer Portal.
• Step 2: Expand 'Registration' and select Application for Registration.
• Step 3: Fill in your details. Choose your nearest Inland Revenue Office (IRO) as the 'Verifying Office'.
• Step 4: Note down your Submission Number. This is your temporary ID for tracking.
• Step 5: Click 'Print' to get your application copy and visit the IRO with your original documents for final verification.

6. Fees & Timeline

PAN registration is Free of Cost. For Personal PAN via Nagarik App, it is instantaneous. Via the IRD portal, it typically takes 1–3 working days after document submission.