What you pay when you trade shares on NEPSE
| Transaction amount | Broker commission |
|---|---|
| Up to Rs 50,000 | 0.36% |
| Rs 50,001 – Rs 5,00,000 | 0.33% |
| Rs 5,00,001 – Rs 20,00,000 | 0.31% |
| Rs 20,00,001 – Rs 1,00,00,000 | 0.27% |
| Above Rs 1,00,00,000 | 0.24% |
- Minimum commission: Rs 10 per transaction.
- SEBON fee: 0.015% of the transaction amount, on both buying and selling.
- DP charge: Rs 25 per company per transaction.
- Capital gains tax on profit (individuals): 7.5% for shares held more than 365 days, 10% for shorter holdings. Companies and institutions: 10%.
- Dividend tax: 5% on cash dividends and on the face value of bonus shares, usually taken from the cash dividend.
Broker commission by transaction amount, SEBON fee, DP charge and capital gains tax for FY 2083/84. Check SEBON and the Inland Revenue Department for changes. Rates last checked on 2026-11-03. Brokers may charge less than the listed commission.
How the calculations work
The whole transaction amount takes the commission rate of the slab it falls in. Capital gains tax is charged only on profit: what you receive after selling costs, minus what you paid including buying costs. The break-even price is the lowest selling price that gets your money back after all costs.
After a book closure, the market price is adjusted so that a shareholder’s total value stays the same: with bonus shares, adjusted price = price ÷ (1 + bonus%); with right shares, adjusted price = (price + right% × right price) ÷ (1 + right%).
Why is my WACC lower after bonus shares?
Bonus shares are counted at Rs 100 each, so adding them lowers your average cost per share.
Do I pay capital gains tax on a loss?
No. Tax is only charged when you make a profit.
Is this the exact amount my broker will show?
It should match within a few rupees. Brokers round differently, and some charge less commission than the maximum.