u/ClassicEnd9002

Hey everyone,

I’ve been trying to understand how TDS works in Nepal for freelancers, coders, and YouTubers earning in foreign currency (like from YouTube, clients abroad, etc.), especially at higher income levels.

Let’s say someone is earning $6,000 per month (even crossing into the crores yearly) from Freelance/YouTube. I often hear people say that TDS is just 5% for foreign income. Is that actually true?

Some questions I’m confused about:

• Is 5% TDS the final tax, or just an advance that gets adjusted later?
• Does the tax rate increase based on total annual income (like normal income tax slabs), or is foreign income treated differently?
• Are YouTubers/TikTokers/freelancers taxed under a special category?
• For example, we’ve seen public figures earning 1–2 crore+ annually (Balen), are they also taxed at just 5%, or do higher slabs apply?

Would really appreciate it if someone knowledgeable (CA, freelancer, or anyone with real experience) could clarify how this actually works in practice. Would like to know on behalf of a YouTuber and a freelance software developer.

Thanks!