NEPSE Capital Gains Tax and Trading Costs Explained
Updated · 5 min read
Broker commission brackets, the SEBON fee, DP charges and capital gains tax on Nepal Stock Exchange trades, and how they combine into your real breakeven price.
The price you pay for a share is not what the trade costs you. Between commission, the regulator's fee, depository charges and tax on the gain, the round trip has a floor that determines your real breakeven. The rates below are the schedule this platform uses for its own calculations; they are revised as the rules change, and they are advisory rather than a substitute for your broker's contract note.
Broker commission
Equity commission is charged on marginal brackets — each slice of the trade value is charged at its own rate — with a minimum of Rs 10 per transaction.
| Trade value (Rs) | Rate on that slice |
|---|---|
| Up to 50,000 | 0.36% |
| 50,000 – 500,000 | 0.33% |
| 500,000 – 2,000,000 | 0.31% |
| 2,000,000 – 10,000,000 | 0.27% |
| Above 10,000,000 | 0.24% |
SEBON fee and DP charge
- SEBON fee: 0.015% of the transaction value, charged on both sides.
- DP charge: a flat Rs 25 per scrip per settlement, charged by your depository participant. On small trades this is often the largest single cost.
Capital gains tax
For individuals, tax on a realised gain depends on how long the shares were held:
| Holding period | Rate on the gain |
|---|---|
| More than 365 days | 7.5% |
| 365 days or less | 10% |
Tax applies to the gain, not the sale value, and only when the gain is positive. A loss creates no liability. The gain is measured against your weighted average cost, which is why keeping an accurate cost basis matters — see how WACC is calculated.
Putting it together
Consider 100 shares bought at Rs 500 and sold at Rs 550, held under a year.
| Item | Amount (Rs) |
|---|---|
| Buy value | 50,000.00 |
| Buy commission (0.36%) | 180.00 |
| Buy SEBON fee (0.015%) | 7.50 |
| Buy DP charge | 25.00 |
| Sell value | 55,000.00 |
| Sell commission | 198.00 |
| Sell SEBON fee | 8.25 |
| Sell DP charge | 25.00 |
| Gain after costs | 4,556.25 |
| Capital gains tax (10%) | 455.63 |
| Net gain | 4,100.62 |
The headline move was 10%; the realised return after costs and tax is closer to 8.2%. On a smaller position the fixed DP charge bites harder, which is the main argument against very small trades.
Tracking it automatically
Entering every commission line by hand is where most spreadsheets fail. The portfolio tracker computes commission, SEBON fee, DP charge and capital gains tax for each transaction from the schedule above, and every figure stays editable when your contract note differs.
NepsezAI provides information and analysis only. Nothing here is registered investment advice or a recommendation to buy or sell any security.