Every NEPSE investor needs to know two things before selling: how much will I actually receive after all deductions, and did I make a real profit after tax? This calculator and guide covers every fee and tax involved in Nepal share trading.
NEPSE Share Calculator
Enter buy price, sell price, and quantity — get exact profit after all broker fees and capital gains tax
Try this free toolAll fees involved in a NEPSE share transaction
When you buy and sell shares on NEPSE, several fees are deducted at different stages. Most investors underestimate the total cost.
Broker commission (charged both on buy and sell)
| Transaction value | Commission rate |
|---|---|
| Up to रू 50,000 | 0.60% |
| रू 50,001 to रू 5,00,000 | 0.55% |
| रू 5,00,001 to रू 20,00,000 | 0.50% |
| रू 20,00,001 to रू 1,00,00,000 | 0.45% |
| Above रू 1,00,00,000 | 0.36% |
Commission is charged on both the buy transaction AND the sell transaction — a common surprise for new investors.
Other mandatory fees
| Fee | Rate | When charged |
|---|---|---|
| SEBON regulatory fee | 0.015% of transaction value | Both buy and sell |
| DP (Depository) fee | रू 25 per company per quarter | Quarterly on holdings |
| CDS fee (share transfer) | रू 25 per transaction | On sell |
Capital gains tax on NEPSE shares
Capital gains tax is applied on the profit from selling shares, not on the full sale amount.
| Investor type | Tax rate |
|---|---|
| Individual investors (shares held any duration) | 5% |
| Institutional investors | 10% |
The 5% capital gains tax applies to both short-term and long-term share profits for individual investors in Nepal. This is withheld by your broker automatically at the time of sale.
Worked example — buy and sell 100 shares of Nabil Bank
Scenario: Buy 100 shares at रू 900 each, sell at रू 1,050 each.
Buy side
- Purchase value: 100 × 900 = रू 90,000
- Broker commission (0.55%): रू 495
- SEBON fee (0.015%): रू 13.50
- Total cost to buy: रू 90,508.50
Sell side
- Sale value: 100 × 1,050 = रू 1,05,000
- Broker commission (0.55%): रू 577.50
- SEBON fee (0.015%): रू 15.75
- CDS fee: रू 25
- Gross deductions on sell: रू 618.25
- Net sale proceeds before tax: रू 1,04,381.75
Profit and tax
- Gross profit (before fees): रू 15,000
- Total fees (buy + sell): रू 1,126.75
- Net profit before capital gains tax: रू 13,873.25
- Capital gains tax (5% on net profit): रू 693.66
- Final profit in hand: रू 13,179.59
Without the calculator, most investors would have assumed their profit is रू 15,000. The actual amount is रू 13,179 — a difference of रू 1,820 in fees and tax.
Bonus shares and right shares — are they taxable?
Bonus shares: When a company issues bonus shares (free shares from retained earnings), no capital gains tax applies at the time of issuance. However, when you later sell those bonus shares, capital gains tax of 5% applies on the full sale price (since your cost basis is zero).
Right shares: Right shares are offered at a discount to existing shareholders. The difference between the right share price and the market price is taxable when you sell.
IPO allotment: Selling IPO shares after listing attracts the standard 5% capital gains tax on profit.
How to check your NEPSE portfolio profit
To calculate your overall portfolio profit and loss:
- For each stock: (current market price − average buy price) × quantity held
- Add all unrealized gains/losses together
- For realized gains: use the buy-sell calculator above
The NEPSE Share Calculator handles all of this including the fee deductions automatically.
What is WACC (Weighted Average Cost) for shares?
If you bought the same share at different prices over time, your break-even point is not your original buy price — it is the weighted average cost:
WACC = Total amount spent ÷ Total shares held
Example: Bought 50 shares at रू 800 and 50 shares at रू 1,000: WACC = (50×800 + 50×1000) ÷ 100 = रू 900 per share
You break even at रू 900, not at your first buy price of रू 800.