# NEPSE Share Buy and Sell Calculator

> The real cost of a NEPSE trade, including commission, the SEBON fee, the DP charge and capital gains tax.

https://laganisaathi.com/calculators/share.md

## What a NEPSE trade actually costs

Every buy and every sell carries three charges on top of the share value:

| Charge | Rate |
|---|---|
| Broker commission | 0.36% down to 0.24%, by trade value, minimum Rs 10 |
| SEBON regulatory fee | 0.015% of the transaction value |
| CDSC depository participant charge | Rs 25 per scrip per settlement |

Selling at a profit adds capital gains tax, withheld at source by the broker.

## Commission tiers

The single band rate applies to the whole trade value, not band by band.

| Trade value | Commission |
|---|---|
| Up to Rs 50,000 | 0.36% |
| Up to Rs 5,00,000 | 0.33% |
| Up to Rs 20,00,000 | 0.31% |
| Up to Rs 1,00,00,000 | 0.27% |
| Above Rs 1,00,00,000 | 0.24% |

Commission is shared 79.4% to the broker, 20% to NEPSE and 0.6% to SEBON.

## Worked example: buying 100 shares at Rs 1,000

- Share value = Rs 1,00,000
- Commission = Rs 330
- SEBON fee = Rs 15
- DP charge = Rs 25
- **Total payable = Rs 1,00,370**

Your real cost basis is Rs 1,00,370, not
Rs 1,00,000.

## Worked example: the same shares sold at a profit

Bought 100 shares at Rs 1,000
(total cost Rs 1,00,370), sold 400 days
later at Rs 1,300:

- Sale value = Rs 1,30,000
- Commission = Rs 429
- SEBON fee = Rs 19.5
- DP charge = Rs 25
- Net sale proceeds = Rs 1,29,526.5
- Taxable gain = Rs 29,156.5
- Capital gains tax at 3.75% = Rs 1,093.37
- **You receive = Rs 1,28,433.13**

## Capital gains tax

The rate turns on how long the shares were held and on when they were sold. In
force since September 22, 2026:

| Holding period | Current | To September 21, 2026 |
|---|---|---|
| More than 365 days | 3.75% | 7.5% |
| 365 days or less | 5% | 10% |

The gain is your sale proceeds less the weighted average cost CDSC tracks, and the
tax is withheld at settlement before the money reaches you. It is final for an
individual, so no further personal income tax is due on the gain.

**A loss is never taxed.** The rate applies only to a positive gain.

These bands are for individuals. Institutions and non-residents are taxed
differently, so enter your own rate in the calculator if you are not an
individual.

Until FY 2078/79 there was no split at all: a single rate applied to every
holding period. The bands in force have moved twice since then, so check the date
before relying on a figure — `docs/nepse-charges-reference.md` carries the history
and its sources.

## WACC purchases

If the price you are entering is a weighted-average cost for MeroShare, exclude
all buy-side charges. MeroShare wants the market cost, not the cost of buying
into the market. Sell-side charges still apply.

## Related

- [Weighted average cost calculator](https://laganisaathi.com/calculators/weighted-average)
- [Right share adjustment price](https://laganisaathi.com/calculators/right-adjustment-price)
- [MeroShare guide](https://laganisaathi.com/guides/meroshare-guide)