A Permanent Account Number (PAN) is essential for banking, taxation, freelancing, and most formal transactions in Nepal. If you’ve forgotten your PAN number or just want to confirm it, here’s how to check it safely in 2026.
What a PAN actually is
A PAN is a unique taxpayer identification number issued by the Inland Revenue Department (IRD). It is not a bank account number, a citizenship number, or a VAT number, although the three are often confused. Once issued, your PAN stays with you for life and is used across jobs, contracts, property transactions, and business registrations.
For individuals, the PAN is usually tied to your citizenship certificate. For businesses, it is issued to the entity and appears on the business registration and tax documents.
Who needs a PAN
You will be asked for a PAN in more situations than most people expect:
- Salaried employees — employers need it to deposit tax and file TDS returns.
- Freelancers and consultants — clients deduct tax at source and need your PAN.
- Shopkeepers and companies — for VAT registration, tenders, and formal invoicing.
- Landlords — rental income above the threshold is taxable.
- Investors — share transactions, dividends, and interest income may require it.
- Anyone opening a business bank account — banks collect PAN as part of KYC.
If you earn formally in Nepal, assume you need one. Waiting until a client or bank asks usually causes unnecessary delay.
PAN vs VAT: know the difference
| Feature | PAN | VAT |
|---|---|---|
| Purpose | Identifies a taxpayer | Registers a business to charge VAT |
| Who holds it | Individuals and businesses | Businesses meeting VAT thresholds or opting in |
| Main use | Income tax, TDS, banking, contracts | Invoicing, input credit, VAT returns |
| Format | Nine-digit number (individuals) | Separate VAT registration number |
| Issued by | Inland Revenue Department | Inland Revenue Department |
A business can hold both. Having a PAN does not automatically mean you are VAT-registered, and charging VAT without registration is a serious problem.
Where your PAN appears
Before going online, check these places first — they’re often the quickest:
- PAN certificate — the original certificate issued by the Inland Revenue Office (IRO)/Tax Office.
- Income tax returns — filed returns, acknowledgement receipts, or e-filing confirmations.
- Salary slips/bank forms — many employers and banks record your PAN on forms.
- VAT/business documents — if registered, your PAN appears on registration certificates.
- Freelance/platform payouts — payout emails or forms may show your PAN.
A quick search of your email for “PAN” or your old tax acknowledgement numbers can save you a trip to the tax office. If you have ever filed a return online, the confirmation email almost certainly contains the number.
Check via IRD Taxpayer Portal (recommended)
The official way is through the IRD Taxpayer Portal.
- Go to the official portal: taxpayerportal.ird.gov.np.
- Log in: Use your username and password. If you haven’t registered, you’ll need to create an account using your details as registered with IRD.
- View profile/details: After logging in, navigate to your profile/taxpayer information. Your PAN (and registration details) are displayed there.
- Verify: Cross-check the PAN format and details shown.
- Save a screenshot or PDF: Keep a copy for your records, especially before submitting it to a bank or employer.
Note: Access requires registration with the details IRD has on file. If your mobile/email isn’t updated, you may need to update them at the tax office.
The portal also shows returns filed under your PAN, TDS credits, and notices, so it is more useful than a simple number lookup.
If you have never registered on the portal
Registration usually asks for your PAN, citizenship details, mobile number, and email. Keep the following ready:
- PAN certificate or number
- Citizenship certificate
- A mobile number registered in your name
- An email address you can access
If the portal rejects your registration because the details do not match, do not keep retrying with guessed information. Visit the Inland Revenue Office that holds your file and ask them to correct the record. Matching errors are common when a name was spelled differently at registration or when an old mobile number is still on file.
If you have lost the number entirely
- Recover credentials: Use “forgot password”/recovery options if available, or contact the helpdesk via the IRD website.
- Visit your tax office: If you can’t recover online, visit the Inland Revenue Office where you registered. Bring your citizenship/passport and any documents that might help identify you. They can assist in retrieving your PAN details.
- Check with your bank/employer: Sometimes they have it on file, but for security they may ask you to retrieve it officially.
When visiting, bring photocopies as well as originals, and ask for the number in writing or photograph the certificate rather than relying on memory.
Verifying a PAN on an invoice or contract
If you are dealing with a supplier, landlord, or consultant, the PAN on their invoice should match the name on their tax registration. A mismatch can create problems when you claim the expense or file TDS.
Common mistakes
- Assuming the PAN and VAT numbers are interchangeable.
- Entering a spouse’s or parent’s PAN on a salary or bank form.
- Using an unverified third-party lookup site and sharing an OTP.
- Ignoring a name spelling mismatch until a payment is blocked.
- Losing the certificate and having no digital copy.
Troubleshooting
| Problem | Likely cause | What to do |
|---|---|---|
| Portal login fails | Wrong username, old mobile, or unregistered account | Use recovery options, then visit the IRO if unresolved |
| Details look wrong | Registration data was entered incorrectly | Request correction at the tax office with ID |
| Number not found on documents | You may never have been registered | Check with employer/bank, then apply for registration |
| OTP not arriving | Mobile number changed or network issue | Update the number at the IRO |
Timeline
A portal login is usually immediate if your details are correct. A tax-office visit can take an hour or a full working day, so allow extra time near filing deadlines.
Quick checklist
- Check old PAN certificate and returns first
- Try logging into taxpayerportal.ird.gov.np
- If missing, visit your nearest Inland Revenue Office with ID
- Save a digital copy of the certificate once found
- Update your mobile and email on the portal
Information is based on standard IRD practice as of 2026. Procedures may change; always verify on the official IRD website.
