The Government of Nepal received the highest-ever amount of capital gains tax (CGT) from the stock market in Fiscal Year (FY) 2081/82. According to CDS and Clearing Ltd., a total of NPR 16.54 billion in CGT was collected during the year.
This is a new record, surpassing the previous high of NPR 14.13 billion collected in FY 2077/78. In comparison, the government had collected only NPR 5.51 billion in capital gains tax during FY 2080/81. That means this year’s CGT collection is nearly three times higher than the previous year.
The month of Shrawan alone contributed the highest tax collection, with NPR 4.23 billion in CGT.
Capital Gain Tax Collected from the Share Market in Fiscal Year 2080/81

Bonus Shares and Primary Issues Also Increased
In FY 2081/82, a total of 116 companies issued bonus shares, Initial Public Offerings (IPOs), Further Public Offerings (FPOs), debentures, and mutual fund units. This shows increased activity in the primary market as well.
Stock Market Turnover Hits Historic High
NEPSE also recorded its highest-ever trading turnover during the same year. The total trading amount reached NPR 21.24 trillion, which is 189% higher than the turnover in FY 2080/81.
Previously, the highest turnover had been recorded in FY 2077/78, with NPR 14.54 trillion worth of transactions.
These numbers reflect a strong revival and growing participation in the Nepal stock market. Increased investor activity, favorable policies, and better liquidity conditions likely contributed to this exceptional growth.



