Nepal Context

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Tax, customs, employment and compliance

The recurring obligations: income tax, VAT, withholding, customs, employment, reporting and the disputes that follow.

13 guides

  1. Corporate Income Tax: Rates, Bases and Sector VariationsWhat rate applies to this business, and on what base?
  2. Tax Incentives, Exemptions and Rebates for IndustryDoes this business qualify for a reduced effective rate, and on what conditions?
  3. Value Added Tax: Registration, Rates, Returns and RefundsWhen must I register, what do I charge, and will I actually get a refund?
  4. Withholding Tax: Rates, Obligations and Final WithholdingWhat must I withhold on this payment, and is it final or creditable?
  5. Employing People in Nepal: Contracts, Payroll Tax, Social Security and Work PermitsHow do I lawfully employ Nepali and foreign staff, and what does it cost?
  6. Capital Gains Tax: Shares, Land and Business SalesWhat is the tax cost of disposing of this asset, and does it differ for a foreign seller?
  7. Cross-Border Taxation: Permanent Establishment, Service Fees and Digital Service TaxCan I have a Nepali tax exposure without a Nepali entity?
  8. Nepal's Double Taxation Treaties and How Relief Is ClaimedIs there a treaty between Nepal and my jurisdiction, and how do I actually claim relief?
  9. Transfer Pricing and Related-Party TransactionsWhat are Nepal's transfer pricing rules, and what documentation is expected?
  10. Tax and Corporate Compliance: Registration, Filing Calendar, Assessment and DisputesWhat must I file, when, and what happens in an assessment or an appeal?
  11. Customs Duty, Import Procedure and Landed CostWhat will it actually cost to land these goods, and how do I clear them?
  12. Export Incentives, Duty Drawback and LDC GraduationWhat support exists for exporting from Nepal, and what changes when LDC status ends?
  13. Financial Reporting, Audit and NFRS RequirementsWhat must be reported and audited, and how does NFRS differ from IFRS in application?

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