Nepal Tax & Investment Guides
16 guides covering Nepalese taxation, personal income tax (IIT), corporate tax, VAT, capital gains tax, property tax, social security (SSF), rental income, and cross-border rules.
Personal Tax & Residency
Personal income tax, residency rules, filing, and cross-border taxation
Nepal Cross-Border Tax Guide (WHT 10-15%, DTTs, Transfer Pricing, Remittance Reporting)
Nepal cross-border taxation — withholding tax on dividends 10%, interest 5-15%, royalties 15%, double taxation treaties with 15+ countries, transfer pricing rules, NRB remittance reporting requirements, and permanent establishment risks.
Nepal Personal Tax Guide (IIT, Income Tax Brackets, Education Fee, Thresholds)
Nepal personal income tax (IIT) — progressive 1-36% rates across 5 brackets, NPR 500,000 personal relief threshold, education service fee, and deductions for 2026.
Nepal Tax Filing Guide (IRD Portal, Individual Deadline Mid-Oct, PAN, Returns, Penalties)
Nepal tax filing — IRD online portal, individual tax return deadline mid-October, PAN registration, corporate returns within 3 months, VAT monthly filing, late filing penalties, and record-keeping requirements.
Nepal Tax Residency Guide (183-Day Rule, DTTs, Resident vs Non-Resident)
Nepal tax residency — 183-day substantial presence test, resident vs non-resident taxation, double taxation treaties with 15+ countries, and tie-breaker rules for expats and NRIs.
Wealth & Property Tax
Property tax, capital gains, wealth tax, and inheritance/gift tax
Nepal Capital Gains Tax Guide (CGT 5-10%, Shares, Property, Primary Residence Exemption)
Nepal capital gains tax — 10% on shares held under 1 year, 5% over 1 year, 10% on property held under 5 years, 5% over 5 years, and 0% on primary residence. IRD administration and filing rules.
Nepal Inheritance and Gift Tax Guide (No Inheritance Tax, Gift 0% Between Relatives)
Nepal inheritance and gift tax — no formal inheritance tax, gifts between close relatives are tax-free (0%), estate duty applies on property registration, and succession planning considerations.
Nepal Property Tax Guide (Transfer Tax 4-6%, Annual Land Tax, CGT, Registration)
Nepal property taxation — transfer tax 4-6% (registration plus stamp duty), annual land tax NPR 2K-50K, capital gains tax 5-10%, exemption for primary residence, and municipal variations.
Nepal Wealth Tax Guide (No Wealth Tax, Annual Property Tax Only, Net Worth Considerations)
Nepal wealth taxation — no formal net wealth tax exists. The only annual property-related charges are municipal land tax (NPR 2K-50K) and building tax. No tax on financial assets, bank deposits, or shares.
Investment & Savings
Dividends, interest, crypto, and investment income taxation
Nepal Crypto Tax Guide (Capital Gains 5-10%, IRD Guidance, Digital Assets)
Nepal cryptocurrency taxation — crypto gains treated as capital gains at 5-10% rates, IRD guidance on digital assets, mining income, defi, and reporting requirements for virtual assets.
Nepal Investment Income Guide (Dividends 10%, Interest 5-15%, WHT, Tax Treatment)
Nepal investment income taxation — dividends taxed at 10% WHT (final), interest income at 5% (savings) to 15% (fixed deposits), capital gains at 5-10%, and WHT obligations.
Business & Corporate Tax
Corporate tax 25%, IT sector 10%, VAT, and business taxation
Nepal Corporate Tax Guide (CIT 25%, Manufacturing 20%, IT 10%, Rural Municipality Tax)
Nepal corporate income tax — standard 25% rate, reduced 20% for manufacturing/tourism, 10% for IT/software companies, rural municipality tax 7%, social security fund 3%, and filing requirements.
Nepal IT Sector Tax Guide (CIT 10%, Digital Economy Incentives, SSF for Tech Companies)
Nepal IT sector taxation — preferential 10% corporate tax rate for IT/software companies, digital economy incentives, SSF considerations for tech startups, and registration requirements for IT businesses.
Nepal VAT Guide (13% Rate, Exports 0%, Registration Threshold, Monthly Returns)
Nepal value-added tax (VAT) — standard rate 13%, zero-rated exports, exempt basic goods/education/health, registration threshold NPR 5 million, and monthly filing requirements.
Employment & Social Charges
SSF contributions, social security, and pension
Nepal Pension Guide (SSF, Retirement Age 60, Provident Fund, Citizen Pension, Tax Treatment)
Nepal pension and retirement — Social Security Fund (SSF) pension, retirement age 60, provident fund schemes, Citizen Pension Scheme for informal workers, tax treatment of pension income and contributions.
Nepal Social Contributions Guide (SSF, Employee 11%, Employer 20%, Contribution Cap)
Nepal Social Security Fund (SSF) contributions — employee 11% (pension 9%, health 2%), employer 20% (pension 15%, health 5%), monthly contribution cap of NPR 240,000, and phased implementation since 2019.
Rental Income
Rental income tax, house rent tax, and deductions
Tools & Calculators
Nepal Salary Calculator
IIT 1-36% with education fee
Nepal VAT Calculator
VAT 13% net/gross
Nepal Corporate Tax Calculator
25% standard, 20% manufacturing, 10% IT
Nepal Capital Gains Calculator
5-10% on shares and property
Compound Interest Calculator
Project investment growth over time
Mortgage Calculator
Estimate monthly mortgage payments
Budget Calculator
50/30/20 budgeting tool