AI-Assisted Content: Summaries are AI-generated for general reference. Always verify with the official tax authority.
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Asia

Nepal

Nepal applies progressive personal income tax. Corporate tax is 25% for most companies, with special rates for some sectors.

Personal income tax

1–36%
Top marginal rate / range

Corporate tax

25%
Standard rate

VAT / Sales tax

13%
Standard indirect tax

At a glance

  • Tax yearMid-July to Mid-July
  • FilingMid-October
Official Tax Authority Inland Revenue Department
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This is a brief, AI-assisted summary intended for general reference only. Tax laws change frequently and vary by individual circumstance. Always verify current rates, rules, and obligations with Nepal's official tax authority (linked above) or a qualified tax professional before making any decision.