Fees, Commission, and Capital Gain Tax (CGT) Overview
Equity Shares
Commission Structure
| Transaction Amount | Commission Rate |
| Rs. 2500 or less | 10 |
| Rs. 2501 to 50,000 | 0.36% |
| Rs. 50,001 to Rs. 500,000 | 0.33% |
| Rs. 500,001 to Rs. 2,000,000 | 0.31% |
| Rs. 2,000,001 to Rs. 10,000,000 | 0.27% |
| Above Rs. 10,000,000 | 0.24% |
- Breakdown:
- Broker Commission: 79.4%
- Exchange Commission (NEPSE): 20%
- Regulatory Fee (SEBON): 0.6%
- Additional Fees:
- SEBON Transaction Fee: 0.015% of the transaction amount
- DP Transaction Charge: Rs. 25 per stock per day
Bonds
Commission Structure
| Transaction Amount | Commission Rate |
| Rs. 500,000 or less | 0.10% or Rs. 10 (whichever is higher) |
| Rs. 500,001 to Rs. 5,000,000 | 0.05% |
| Above Rs. 5,000,000 | 0.02% |
- Additional Fees:
- SEBON Transaction Fee:
- Corporate Debenture: 0.010% of the transaction amount
- Other Securities: 0.005% of the transaction amount
- DP Transaction Charge: Rs. 25 per stock per transfer day
- SEBON Transaction Fee:
Mutual Funds
Commission Structure
| Transaction Amount | Commission Rate |
| Rs. 500,000 or less | 0.15% or Rs. 10 (whichever is higher) |
| Rs. 500,001 to Rs. 5,000,000 | 0.12% |
| Above Rs. 5,000,000 | 0.10% |
- Additional Fees:
- SEBON Transaction Fee: 0.010% of the transaction amount
- DP Transaction Charge: Rs. 25 per stock per transfer day
Capital Gain Tax (CGT)
- For Individuals:
- Holding Period < 1 Year: 7.5% on the net gain amount
- Holding Period ≥ 1 Year: 5% on the net gain amount
- For Entities:
- 10% on the net gain amount
Net Gain Calculation:
Net Gain=Sales Price (no. of stock Qty × price per unit) −Fees and Commission−Purchase Cost
