Nepal taxes residents on worldwide income. Non-residents pay 25% on Nepali-source income. Tax administration is basic. Limited enforcement on foreign digital workers.
Income Tax
1-36%
Capital Gains
5-10%
VAT / Sales Tax
13%
Tax Year
mid-july to mid-july
Special Tax Regimes
tourist
Short-term tourist visa for quick visits, trekking trips, or transit through Nepal. Available on arrival at all entry points.
tourist
The most popular tourist visa option for Nepal. Ideal for trekking, cultural exploration, and extended visits. Available on arrival.
tourist
Extended tourist visa for long-term travelers, comprehensive trekking expeditions, or those wanting to experience Nepal in depth.
work
Required for foreign nationals employed by Nepali companies. Must be sponsored by employer and requires work permit from the Department of Labour.
business
For foreign investors and business owners establishing or managing business operations in Nepal. Fee structure based on investment amount.
education
For foreign students enrolled in educational institutions in Nepal. Valid for the duration of the study program.
$800/month
Average for a comfortable nomad lifestyle
Limited healthcare outside Kathmandu. CIWEC and Nepal International Clinic serve foreigners. Evacuation insurance essential for trekkers.
Very limited options for foreigners. Cash-based economy. ATMs available in cities but not reliable in rural areas. Bring backup cash.
Very safe for tourists. Kathmandu has mild petty crime. Trekking requires proper preparation. Political strikes (bandhs) can disrupt travel.