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Late VAT Payment Calculator

Calculate the interest and penalty on VAT paid late in Nepal, with Nepali (BS) dates shown for each date.

VAT payment details

Rs
The VAT that should have been paid by the due date.
How it is calculated
Interest: 15% per annum, charged monthly - VAT due × 15% ÷ 12 × (days late ÷ 30)
Penalty: 10% per annum, charged daily - VAT due × 10% ÷ 365 × days late

Total payable

Rs 0.00
Enter the amount and both dates to see the result.
Days late-
Interest (15% p.a.)Rs 0.00
Penalty (10% p.a.)Rs 0.00
This calculator is a guide. Check the current VAT Act and Rules, or ask us, before relying on it for a filing.

Late VAT payment in Nepal - what this calculator does

A VAT-registered business in Nepal must file its VAT return and pay the VAT due for each tax period by the due date - generally within 25 days after the end of the tax period (month or trimester). When the VAT is paid after the due date, interest and a penalty are charged on the amount that was paid late, for the number of days it was late. This calculator estimates both, so you know the full amount to pay.

How to use it

  1. VAT amount due - the VAT that should have been paid by the due date.
  2. Due date - the last date the VAT should have been paid.
  3. Payment date - the date you paid, or plan to pay.

The days late, interest, penalty and total payable appear straight away, and the Nepali (BS) date is shown under each date you enter.

How it is calculated

  • Interest at 15% per annum, counted per 30-day month:
    VAT due × 15% ÷ 12 × (days late ÷ 30)
  • Penalty at 10% per annum, counted daily:
    VAT due × 10% ÷ 365 × days late

Example: Rs 1,00,000 of VAT due on 25 January 2026 (Magh 11, 2082) and paid on 25 April 2026 (Baisakh 12, 2083) is 90 days late: interest Rs 3,750.00 + penalty Rs 2,465.75, so the total to pay is Rs 1,06,215.75.

Avoiding interest and penalties

  • Keep the sales and purchase registers up to date during the month, so the return is ready well before the due date.
  • File the return and pay on time even if you cannot pay the full amount; paying what you can reduces the amount that attracts interest.
  • Check whether the due date falls on a public holiday, and pay a day early rather than risk it.
  • If a return has already been filed late, settle the dues quickly - the cost grows with every day of delay.

Frequently asked questions

Which amount should I enter?

Enter the VAT amount that was due but not paid on time - normally the net VAT payable shown on the return for that period - not your total sales or taxable value.

What if I paid part of the VAT on time?

Enter only the portion that was paid late, with the date it was actually paid. If you paid in several instalments, work out each late instalment separately.

Is the late filing fee included?

No. Filing a VAT return late can attract a separate fee in addition to interest and penalty on the late payment. This calculator covers only the interest and penalty.

Why does the calculator ask for English (AD) dates?

The browser date picker works in AD. The Bikram Sambat (BS) date is shown under each field so you can match it to your VAT return period.

This calculator is a guide based on the rates shown above. Rates and rules can change - confirm against the current VAT Act, VAT Rules and IRD notices, or contact Unifour for help with your case.