🇳🇵 Nepal
NP / NPL #93
Nomad Score
56.0
Cities
15
🇳🇵 NEPAL TAX PROFILE
Data year: 2025
Tax System
Worldwide
Top PIT Rate
36.0%
Corporate Tax Rate
25.0%
VAT
13.0%
Capital Gains Tax
10.0%
Social Security (Employee)
--
Social Security (Employer)
--
Dividend Withholding
--
Interest Withholding
--
Royalty Withholding
--
Treaty Count
10
🏠 TAX RESIDENCY
Days Threshold
183 days
Residency Rules
Resident if present 183+ days in a calendar year.
Exit Tax
No
CFC Rules
No
📅 FILING INFORMATION
Fiscal Year
01-01 – 12-31
📚 SOURCES
-
Tax Foundation / PwC - Nepal
(accessed Mar 23, 2026)
CIT rates cross-referenced
🔗 RELATED
🧭 CONTINUE EXPLORING NEPAL