As of 30 October 2026 (13 Kartik 2083). Festival dates: NRB’s 2083 holiday list and the Panchanga Samiti calendar as reported by Ratopati and Himal Press. Tax figures: IRD’s 2083/84 rate sheet. Courier rates: Nepal Can Move’s FAQ as we recorded it on 12 August 2026; on 30 October 2026 the FAQ answers did not load for us, so they could not be re-read. QR charges: Fonepay’s published fee schedule. Product input prices are not quoted; they vary by town and week.
Tihar 2083 starts on Friday, 6 November 2026 and runs to Bhai Tika on Wednesday, 11 November. That leaves one working week, which is the window these Tihar business ideas for Nepal are built for. Every idea below needs only a phone, a Facebook page, a bank QR and a courier account. The second half covers the parts that decide whether you keep your profit: the PAN rule, the fixed small-business tax, what couriers charge, QR collection without commission, and a pricing method that includes delivery.
Quick answers
| Question | Answer |
|---|---|
| When is Tihar 2083? | Friday 6 November to Wednesday 11 November 2026 (20 to 25 Kartik). Laxmi Puja is Sunday 8 November |
| Public and bank holidays | Sunday 8 to Thursday 12 November 2026 (NRB holiday list) |
| Do I need a PAN to sell online? | Yes. The Income Tax Act requires a PAN for anyone carrying on a business, within 30 days. It is free |
| Fixed tax for a very small business | Rs 7,500 (metropolitan or sub-metropolitan city), Rs 4,000 (municipality), Rs 2,500 (elsewhere) a year, if turnover is up to Rs 30 lakh and income up to Rs 3 lakh |
| Cost to accept QR payments | Free per transaction at merchant outlets, per Fonepay’s published fee schedule |
| Published courier rate | Nepal Can Move: from Rs 70 (branch pickup, Kathmandu valley), from Rs 120 (home delivery, valley or outside), 2 kg per unit |
Why Tihar is the right week to test an online side hustle
Households buy decoration, sweets, lights and gifts in the same five days, and big platforms treat it as a season: Daraz Nepal ran a “10.10 Tihar Mahotsav” from 9 to 16 October 2025 with flash sales of up to 70% off, as reported by ShareSansar. We found no official Daraz announcement for 2026 at the time of writing, but expect aggressive discounts on electronics and branded goods.
That is also the gap. Platforms do not sell fresh sel roti, hand-made diyo, a custom hamper for a sister in Pokhara, or someone to decorate a shop front on Laxmi Puja evening. Those products are local, perishable or personal, and they fit a one-person seller with a Facebook page.
The 12 Tihar business ideas, with what each one needs
We have not put rupee figures on ingredients or craft supplies, because a kilo of rice flour or a packet of diyo costs a different amount in Pokhara, Butwal and Kathmandu this week. Price your own inputs locally, then use the method in the next section.
| # | Idea | Set-up needed in week one | Delivery |
|---|---|---|---|
| 1 | Sel roti and sweets by pre-order | Pre-order post with a cut-off date, boxes, a helper on frying day | Hand or same-day courier |
| 2 | Diyo and candle sets | Buy from a potter or wholesaler, pack in sets of 11, 21 or 51 | Courier, padded |
| 3 | Rangoli kits | Colour pouches, stencils, a printed design card | Courier |
| 4 | Gift hampers | Dry fruit, chocolate, a diyo, a card, box and ribbon | Courier or hand |
| 5 | Bhai Tika kits | Sapta-rangi tika colours, mala materials, a card, one small box | Courier, any district |
| 6 | Marigold and makhamali garlands | Agreement with a grower, morning delivery slots | Hand, same day |
| 7 | Decoration service for homes and shops | Ladder, basic lights stock, two helpers | You travel |
| 8 | Tihar photography | Camera or good phone, editing app, booking calendar | On-site |
| 9 | Deusi-Bhailo reel editing | Phone editing app, one sample reel | Online |
| 10 | Custom cards and labels for other sellers | Design templates, a print shop you trust | Courier or file |
| 11 | Local delivery for three or four home sellers | Scooter, phone, a simple order sheet | You are the courier |
| 12 | Festival lights with installation | Wholesaler account, test every set before sale | Hand |
Pick one, not three. One clear product, a price including delivery and a cut-off date beats a page with ten products and no stock.
How to price, including delivery and payment (our method)
Most first-time sellers copy a competitor’s price, then lose money on delivery and returns. Use this order instead.
- Cost your inputs for one unit, including the box, ribbon and label.
- Add your time: an hourly figure multiplied by hours per batch, divided by units.
- Add the delivery cost you will actually pay. If you offer “free delivery”, the courier rate goes into the price.
- Add a margin for failed deliveries. Pathao’s merchant terms, as we read them in August 2026, charge both delivery and return fees when a parcel fails after three attempts.
- Check against the market. If you are far above it, change the product (smaller box, cheaper packaging), not the margin.
- Round to a clean number and state it with the cut-off date in the same sentence.
Illustrative example (our calculation, with assumed numbers, not market prices): suppose your inputs for one hamper come to Rs 900, your time adds Rs 150, and you quote a Kathmandu valley home delivery at the published Nepal Can Move floor of Rs 120. A selling price of Rs 1,170 only covers costs. Adding a 20% margin gives about Rs 1,400, and rounding to Rs 1,399 with “delivery included inside the valley” is a price the customer can understand. Replace every assumed figure with your own.
Payment collection: use a merchant QR, not your personal wallet
Fonepay’s published fee schedule lists QR payments at merchant outlets as free for any amount, and says the small charges it does list are collected from member banks, not from the shop. Money arrives in your account in real time. Our guide on what a merchant QR actually costs in Nepal goes through the schedule line by line.
Three rules for a festival seller: ask your bank for a merchant QR in your own name rather than collecting on a friend’s wallet; do not add “QR ma 2% extra”, because NRB’s Payment System Unified Directives prohibit surcharging and the Consumer Protection Act requires a visible price list; and confirm the COD settlement cycle before you ship, since NCM advertised same-day COD payments while others settle weekly.
If you also take wallet payments, complete KYC first; see our eSewa KYC verification guide.
Courier charges: what is actually published
Only one Nepali courier publishes a rate card. When we checked ten courier websites on 12 August 2026 for our courier charges for online sellers guide, Nepal Can Move (NCM) was the only one with figures on its FAQ. On 30 October 2026 the answers did not load for us, so treat these as the last rates we read and confirm by phone.
| Service (NCM, as published 12 August 2026) | Rate |
|---|---|
| Inside Kathmandu valley, delivery to a branch | From Rs 70 |
| Inside Kathmandu valley, home delivery | From Rs 120 |
| Outside the valley | From Rs 120 |
| Parcel weight unit | 1 unit = 2 kg; extra kilograms cost extra, rate not published |
| Vendor onboarding | Registration form, PAN or VAT certificate, ID |
Pathao Parcel publishes no Nepal rate card. Its merchant terms, which we read in August 2026, give a parcel three delivery attempts, charge both delivery and return fees on a failed parcel, cap size at 40 x 40 x 60 cm, need orders before 10:30 am for same-day valley delivery, and cap insurance at Rs 10,000 with fragile items excluded. Pack sel roti and diyo so a drop does not break them, because the claim will not pay.
PAN, tax and the paperwork a side hustle actually needs
PAN is required and free. Section 78 of the Income Tax Act requires every person carrying on a business to have a PAN within 30 days. Apply through the IRD taxpayer portal or the Nagarik App at no cost. Couriers ask for it when they onboard a vendor, so get it in week one. Our PAN vs VAT in Nepal explainer covers the thresholds.
VAT is not required for a festival seller. VAT registration becomes compulsory when turnover in the last 12 months exceeds Rs 50 lakh for goods or Rs 30 lakh for services, or if you import goods worth more than Rs 10,000 at one time. A Tihar side hustle is nowhere near the turnover lines; only the import line can catch a reseller who orders lights from abroad.
The yearly tax is fixed for very small businesses. IRD’s 2083/84 rate sheet sets a presumptive tax for resident individuals with taxable business income up to Rs 3 lakh and turnover up to Rs 30 lakh, filed on the D-01 return; see our IRD tax rates 2083/84 guide.
| Where your business is | Fixed presumptive tax (FY 2083/84) |
|---|---|
| Metropolitan or sub-metropolitan city | Rs 7,500 |
| Municipality | Rs 4,000 |
| Any other area | Rs 2,500 |
Our reading: if you also have a salary, ask your tax office or a registered agent how the small business income is reported, because the presumptive option applies to business income specifically.
Billing and food rules. The Consumer Protection Act 2075 requires every seller to give a bill and lets a buyer return goods within seven days with the bill. A receipt with your name, PAN, item, price and date is enough, and it is what you will need in a courier claim or payment dispute. State your no-return rule for fresh sweets clearly. Home-made sel roti sold to the public is a food business; registration rules differ by municipality, so check with your ward office before you advertise widely, and label every box with the frying date.
A one-week launch checklist
- Day 1 (Friday 30 October): choose one idea. Apply for your PAN online. Ask your bank for a merchant QR and confirm which account it pays into.
- Day 2: buy inputs for a test batch, make three units, photograph them in daylight on a plain background.
- Day 3: post the product on your Facebook page with the price, whether delivery is included, the order cut-off date and your delivery area. Pin the post.
- Day 4: register with one courier. Ask in writing for the rate per 2 kg unit to your main destinations, the COD settlement day, the return charge and the fragile policy.
- Day 5 to 6: take pre-orders in one sheet (name, phone, address, item, amount, paid or COD, date). Close the first batch on Wednesday 4 November and buy the full quantity.
- 5 to 7 November: produce, pack, label and dispatch before the 8 to 12 November holiday slows couriers. After Bhai Tika, total sales, costs and failed deliveries; if the margin held, you have a product for Chhath on 15 November and for next year.
Starting a Tihar side business? Get the paperwork right firs
Digital Solution in Pokhara can apply for your PAN on the IRD portal, set up your Facebook page and product posts, and show you how to run QR payments and an order sheet in one afternoon. तिहार अघि नै आफ्नो अनलाइन बिक्री सुरु गर्न हामीलाई सम्पर्क गर्नुहोस्।
Frequently asked questions
Do I need to register a company to sell during Tihar?
No. An individual can sell with a PAN. Company registration becomes useful when you take on partners, want a bank account in a company name, or sign contracts with larger buyers.
How do I get a PAN quickly?
Apply online through the IRD taxpayer portal or the Nagarik App. It is free. Keep your citizenship certificate and a photo ready, and print the certificate once issued; couriers ask for it.
What is the cheapest way to deliver inside Kathmandu valley?
On the only published rate card we found, Nepal Can Move’s branch pickup starts at Rs 70 against Rs 120 for home delivery, a saving of Rs 50 a parcel if the customer collects. Confirm current rates by phone.
Will Daraz run a Tihar sale this year?
We found no official 2026 announcement when we wrote this. In 2025 Daraz ran a 10.10 Tihar Mahotsav from 9 to 16 October with up to 70% off, as reported by ShareSansar. Position your product where platforms do not compete: fresh, local or personalised.
Conclusion
The best Tihar business ideas in Nepal this year are the ones one person can run in a week with a PAN, a merchant QR and a courier account: pre-ordered sel roti and sweets, diyo and rangoli kits, Bhai Tika kits, hampers, decoration and photography. The verified numbers behind your price are a free PAN, a free merchant QR, published courier rates from Rs 70 to Rs 120 a parcel, and a fixed yearly tax of Rs 2,500 to Rs 7,500 for a small business. Price with delivery and failed deliveries included, close pre-orders before the 8 to 12 November holiday, and you will know by Bhai Tika whether the business is worth repeating.
Sources
- Nepal Rastra Bank, bank holiday list for BS 2083 (PDF): https://www.nrb.org.np/contents/uploads/2026/03/Holiday-List-2083-Nepali.pdf
- Ratopati, report on the 2083 calendar and Tihar dates (14 February 2026): https://www.ratopati.com/story/543999/calendar-for-2083-bs-dashain-tika-on-kartik-4th-when-is-tihar
- Himal Press, report on the 2083 calendar (14 February 2026): https://himalpress.com/2026/02/dashain-will-fall-in-asoj-in-2083-bs-when-is-the-tihar-tika/
- Inland Revenue Department, tax rate sheet for natural persons, income year 2083/84 (presumptive tax, section 4(4)): https://www.ird.gov.np/
- Nepal Law Commission, Income Tax Act 2058, section 78 (PAN): https://lawcommission.gov.np/
- Fonepay, Fees and Charges (merchant QR free): https://fonepay.com/
- Nepal Can Move, FAQ (rates as read 12 August 2026; answers not readable on 30 October 2026): https://nepalcanmove.com/faqs
- Pathao Nepal, merchant terms and Nepal merchant manual (as read 12 August 2026): https://pathao.com/np/
- ShareSansar, “Daraz Nepal Launches 10.10 Tihar Mahotsav” (12 October 2025): https://www.sharesansar.com/newsdetail/daraz-nepal-launches-1010-tihar-mahotsav-with-massive-discounts-and-festive-deals-2025-10-12
- Digital Solution, Courier charges in Nepal 2026 (12 August 2026): https://digitalsolutionnepal.com/nepal-courier-charges-online-sellers/
- Digital Solution, Merchant QR in Nepal (12 August 2026): https://digitalsolutionnepal.com/merchant-qr-cost-nepal/
- Digital Solution, PAN vs VAT in Nepal (2 September 2026): https://digitalsolutionnepal.com/pan-vat-registration-nepal/
- Digital Solution, IRD tax rates 2083/84 for individuals (28 October 2026): https://digitalsolutionnepal.com/ird-tax-rates-individuals-2083-84/
Digital Solution Pvt. Ltd. is an independent publisher. Courier rates, platform terms and tax rules change; confirm current figures with the provider or your tax office before you rely on them.

