NEPSE Market Rules & Regulations

A simplified guide to the rules governing the Nepal Stock Exchange and how they affect your portfolio tracking.

Trading Hours

The NEPSE market is open from Sunday to Thursday, from 11:00 AM to 3:00 PM. Pre-open sessions occur between 10:30 AM and 11:00 AM.

Transaction Commissions

SEBON regulates brokerage commissions, which typically range from 0.27% to 0.40% depending on the transaction volume. NafaGhata automatically factors these into your WACC.

Settlement Cycle (T+2)

NEPSE follows a T+2 settlement cycle, meaning shares bought or sold are settled two working days after the trade date.

Capital Gains Tax (CGT)

Currently, individual investors pay 5% CGT for long-term holdings (over 1 year) and 7.5% for short-term holdings. Accurate WACC is essential for computing these correctly.

Corporate Actions

Bonus shares and Right shares must be adjusted in the Demat account after the book closure date. Reconciliation mismatches often happen during these periods.