How to use this calculator
Add one row per purchase batch, matching the Purchase Source list you see in MeroShare (My Purchase Source → select company). Choose the source type, enter the kitta and the price you paid. Bonus rows need only the kitta — their cost is always Rs 0. The WACC updates instantly. Optionally enter a sell price below to estimate your capital gain and tax.
How MeroShare values each purchase source
| Source | Cost counted | Effect on WACC |
|---|---|---|
| Secondary market | Price × kitta + broker commission + SEBON 0.015% + DP Rs 25 | Adds cost and kitta |
| IPO / FPO | Issue price × kitta (usually Rs 100) | Adds cost and kitta |
| Right share | Subscription price × kitta (Rs 100 face) | Usually lowers WACC |
| Bonus share | Rs 0 | Always lowers WACC |
| Auction | Bid price × kitta | Depends on bid |
Worked example
Suppose you bought 10 kitta at Rs 200 through your broker (total cost Rs 2,035.30 after Rs 10 minimum commission, SEBON fee and Rs 25 DP), received 10 kitta in an IPO at Rs 100 (Rs 1,000), and later got 5 bonus kitta (Rs 0). Your total cost is Rs 3,035.30 for 25 kitta, so your WACC is Rs 121.41 — much lower than your Rs 200 broker buy, because the IPO and bonus shares pulled the average down. If you sell all 25 kitta at Rs 150, tax applies only on the gain above this WACC, not on the whole sale.
Why WACC matters for capital gains tax
When you sell, your broker deducts capital gains tax at source based on the WACC recorded in MeroShare: 5% for individuals who held 365 days or more, 7.5% within a year, and 10% for institutions. Verifying your WACC beforeselling — and locking it in MeroShare’s Purchase Source section — prevents the common surprise of being taxed as if your cost were lower or your holding shorter than it really was.
Limitations
This tool estimates WACC from the batches you enter. The official figure is the one shown and locked in MeroShare, which also reflects mergers, scheme adjustments and historical fee rates. Broker commission slabs used here were last revised in May 2024 — older purchases may have paid slightly different fees. For the final tax figure, always confirm with MeroShare and your broker.
FAQs
What is WACC in MeroShare?
WACC (weighted average cost) is the average price you effectively paid per share across all your purchases of one company, including broker commission, SEBON fee and DP charge. Your broker uses the WACC locked in MeroShare to calculate capital gains tax when you sell.
How is WACC calculated for NEPSE shares?
WACC = total cost of all your shares ÷ total kitta. Secondary-market buys count at price plus fees; IPO, FPO and right shares count at the issue or subscription price (usually Rs 100); bonus shares count at Rs 0 but add kitta — which is why receiving bonus shares lowers your WACC.
Why is the WACC of bonus shares zero?
You did not pay anything for bonus shares, so CDSC records their cost as Rs 0. They still increase your total kitta, so your average cost per share falls. When you later sell, the gain over this lower WACC is what gets taxed.
What is the capital gains tax rate on shares in Nepal?
For individual investors, 5% if you held the shares for 365 days or more and 7.5% if you sold within a year. Institutions pay 10%. Tax applies only on the gain above your WACC — there is no CGT on a loss.
Why does my broker's WACC differ from my own calculation?
The official figure is the one locked in MeroShare's Purchase Source section. Differences usually come from forgetting a bonus or right batch, mergers/adjustments recorded by CDSC, or fee changes over time. Always verify and lock your WACC in MeroShare before selling.
Related tools
- NEPSE Share Calculator — buy, sell and profit/loss with all fees
- IPO Calculator — application amounts and allotment
- Right Share Calculator — adjusted price after rights
- Bonus Share & Dividend Calculator — bonus adjustment and cash dividend