NIMB Stock Markets Limited
Knowledge
FEES, COMMISION AND CGT
For Equity Shares
| S. No. | Transaction Amount | Commission* |
|---|---|---|
| 1 | Rs. 50,000 or less | 0.4% or Rs. 10 whichever is higher |
| 2 | Rs. 50,001 to Rs. 500,000 | 0.37% |
| 3 | Rs. 500,001 to Rs. 2,000,000 | 0.34% |
| 4 | Rs. 2,000,001 to Rs. 10,000,000 | 0.3% |
| 5 | Above Rs. 10,000,000 | 0.27% |
Total commission comprises of 79.4% broker commission, 20% exchange commission (NEPSE) and 0.6% regulatory fee (SEBON)
An additional 0.015% SEBON transaction is applicable on the transaction amount.
Additional Rs. 25 per stock per transfer day is applicable as DP transaction charge to be paid to DP.
Bonds
For bonds issued by GON, NRB and Government Agencies (fully guaranteed by GON or fully secured) and Corporate Bonds/Debentures
| S. No. | Transaction Amount | Commission* |
|---|---|---|
| 1 | Rs. 500,000 or less | 0.10% or Rs. 10 whichever is higher |
| 2 | Rs. 500,001 to Rs. 5,000,000 | 0.05% |
| 3 | Above Rs. 5,000,000 | 0.02% |
(NEPSE) and 0.6% regulatory fee (SEBON)
An additional 0.010% on corporate debenture and 0.005% on other securities as SEBON transaction fee is applicable on the transaction amount.
Additional Rs. 25 per stock per transfer day is applicable as DP transaction charge to be paid to DP.
Mutual Funds
For Securities other than mentioned above, Closed-end fund or mutual fund units and Other Securities
| S. No. | Transaction Amount | Commission* |
|---|---|---|
| 1 | Rs. 500,000 or less | 0.15% or Rs. 10 whichever is higher |
| 2 | Rs. 500,001 to Rs. 5,000,000 | 0.12% |
| 3 | Above Rs. 5,000,000 | 0.10% |
An additional 0.010% SEBON transaction fee is applicable on the transaction amount.
Additional Rs. 25 per stock per transfer day is applicable as DP transaction charge to be paid to DP.
Capital Gain Tax (Only if there is gain on sale)
Any individual or entity earning capital gain on sale is entitled to pay tax.
The capital gain tax rate for an individual is 5% on the net gain amount. However, short-term traders with a holding period of less than one year will be taxed 7.5% on capital gains. Similarly, an entity involved in trade of share has to pay 10% capital gain tax on the gain.
Previously, the tax rate for an individual was only 5% on the gain amount. The budget speech for the fiscal year 2078/79 has increased the tax rate on capital gains by 50% for an individual investors with a holding period of fewer than 365 days.
The net gain = Sales price (no of stock x price per unit) – Fees and Commission – Purchase Cost.
