Disclaimer
The short version: this is a publication, not an adviser, and Nepali rules change more often than any website can promise to keep up with.
Last updated 26 August 2026
General information only
Everything on Nepal Context is published as general information about law, regulation, markets and commercial practice in Nepal. It is not legal, tax, accounting, financial, insurance or investment advice, and it is not a substitute for advice from a qualified professional who knows your circumstances.
Reading this site does not create any adviser-client, lawyer-client or fiduciary relationship. We do not act for you. We do not know your facts.
Why this matters more in Nepal than in some jurisdictions
- Rates, thresholds and fees reset annually. Nepal's Finance Act changes tax rates, exemptions and many statutory fees every fiscal year. A figure correct at its stated date may not be correct now.
- A great deal of reform is mid-passage. Bills and consultation drafts are frequently reported as though they were law. We label the status of every instrument, but the position can change between our review date and your reading.
- Written rules and administrative practice can diverge. Where we describe practice, we describe what practitioners report, attributed and dated. It is not a guarantee of how a particular office will handle a particular file.
- Procedures vary by industry, ownership structure and location. Registration, approval, licensing and operating permission are four different things, and what applies to one business may not apply to yours.
- Many primary sources exist only in Nepali. English versions are often unofficial. Where texts diverge, the Nepali text governs.
No recommendations
We do not recommend investments, securities, institutions, jurisdictions, structures or service providers, and we make no representation about returns. Nothing here is an offer, solicitation or inducement to invest.
Accuracy and liability
We take verification seriously and publish our method openly. We do not warrant that the site is complete, current or error-free, and to the fullest extent permitted by law we accept no liability for loss arising from reliance on it. Where we are wrong, we correct it publicly — see the corrections log.
External links
We link out to primary sources deliberately and often. We do not control those sites, are not responsible for their content, and a link is not an endorsement.
If you are about to act on something you read here, verify it against the primary source we cite and take qualified advice in Nepal. That is the whole point of showing you the source.