How business, investment and regulation actually work in Nepal.

We separate what the law says, what the regulator requires, what happens at the counter, and what is still unsettled. Every material claim traces to a named instrument, issuing body and date. No commercial position, no advice, no referral business. Where we cannot source something, we say so rather than fill the gap.

Start with the main guide The index

The sections

Eleven subjects. 100 standalone guides.

01 Business environment and economic context
The country-level picture an investment case has to rest on: the economy, the institutions, the entry routes, the costs and the risks.
02 Companies, governance and market entry
The corporate vehicle itself — choosing a form, registering it, governing it, and knowing which permissions it actually needs.
03 Banking, payments and foreign exchange
Nepal Rastra Bank's rulebook and what it means in practice: prudential requirements, lending, accounts, the currency regime and cross-border money.
04 FDI and investment approvals
Who may invest, in what, by which route, with what protection — and what the 2025 amendments changed.
05 Tax, customs, employment and compliance
The recurring obligations: income tax, VAT, withholding, customs, employment, reporting and the disputes that follow.
06 Technology, digital business and fintech
Software export, telecoms, startups, data, e-commerce and intellectual property — including where Nepali law is still silent.
07 Energy and hydropower
Licensing, offtake, tariffs, approvals, project finance and exit in Nepal's largest single investment story.
08 Tourism and aviation-facing investment
The market, the licences, the ownership limits and the aviation constraints that shape tourism investment.
09 Capital markets and investment funds
SEBON, NEPSE and CDSC; issuing, listing, trading, funds, debt — and who is actually permitted to buy.
10 Insurance and reinsurance
The market after consolidation: licensing, solvency, conduct, distribution, reinsurance and cover for operating businesses.
11 Exit, restructuring and disputes
Selling, closing, restructuring — and what the system offers when a commercial relationship fails.

Start here

Six questions people arrive with.

Entering Nepal

Setting up

Banking & money

Investing

Complying

Exiting

What changed

Bills and drafts are marked as such, because most published error in Nepal sits in that gap.

In force

Act to Amend Some Nepal Acts Relating to Improving Economic and Business Environment and Enhancing Investment, 2081

Authenticated 31 March 2025

Amended six statutes at once, including FITTA 2075, the Companies Act 2063, the Industrial Enterprises Act 2076, the SEZ Act 2073, the Arbitration Act 2055 and the Foreign Exchange (Regulation) Act. The largest real change to the investment framework in years, and the least explained.
Bill

Nepal Rastra Bank Act Third Amendment Bill, 2083

In House Finance Committee, August 2026

Would bring payment system operators and payment service providers inside the statutory definition of financial institution. Not law.
Draft

Foreign Exchange (Regulation and Management) Bill

Issued for public comment 13 July 2026

Would repeal both the Foreign Exchange (Regulation) Act 2019 BS and the Act Restricting Investment Abroad 2021 BS. Draft only.
Draft

New Companies Act

Public consultation from 29 June 2026

A full replacement for the Companies Act 2063, not an amendment. Draft only.
Bill

Integrated Tourism Bill, 2081

Passed the National Assembly 9 February 2026

The Tourism Act 2035 (1978) remains the governing statute. The bill must still complete passage and be authenticated.
In force

Electricity Act 2049 (1992)

Still the governing statute as at August 2026

Widely reported as replaced. It has not been. The replacement bill has been pending across successive parliaments.

Nepal in figures

Where official sources disagree, both figures are shown rather than one picked.

Indicator	Figure	Period	Source
Nominal GDP	NPR 6.60tn	FY 2025/26 (2082/83)	National Statistics Office
Real GDP growth	3.85% / 3.0%	FY 2025/26	NSO / IMF · sources disagree
Consumer price inflation	5.04%	y/y, mid-May 2026	Nepal Rastra Bank
Remittances as share of GDP	33.0%	FY 2025/26	NSO / NRB
Import cover of reserves	19.2 / 12.4 mo	mid-May 2026	NRB / IMF · sources disagree
Federal budget	NPR 2.124tn	FY 2083/84, presented 29 May 2026	Ministry of Finance
Installed electricity capacity	3,983 MW	Poush 2082 (Dec 2025–Jan 2026)	IPPAN, from NEA data
Tourist arrivals	1,158,459	Calendar 2025	Department of Immigration

Analysis

Dated commentary, kept visibly separate from the evergreen guides.

Nothing published yet. Dated commentary and sector outlooks will appear here.

How we work

Sourced

Every material claim traces to a named instrument, issuing body and date. We do not create a citation we have not read.

The source hierarchy

Reviewed

Editorial review, then an independent fact-check, then Nepal-qualified expert review where the material requires it.

Editorial standards

Corrected in public

Substantive corrections are logged, dated and permanent. We do not quietly edit and move on.

Corrections log

Not for sale

No referral fees, no sponsored guides, no directory, no advocacy. How we are funded is stated on the About page.

About the publication

The Nepal Context briefing

What changed in Nepali business regulation, what status it is actually at, and what it means. Roughly monthly. No incentive gate, no reselling your address, unsubscribe in one click.