Natural persons (NP) living in remote places are entitled to a get a deduction to a maximum of Rs. 500 000.

In case of the employee employed at a foreign diplomatic of Nepal, only 25% of the foreign allowances are to be included in the income from salary.

In case of female employee whose taxable income is only from employment, than 10% rebate is allowed on tax liability.

In case of individual having income from export, tax rate of 15% is applicable instead of 25%.