Country tax profile · 2026
Nepal income tax
What a nomad, retiree or founder needs before moving to Nepal: the real rate, what actually gets taxed, and the residency bar you must clear. Local currency: NPR.
Nepal tax calculator
Enter your income to estimate what you would pay in Nepal, as an employee or running your own company, and see the best-value cities. Get the full breakdown plus a vetted advisor by email.
How much is income tax in Nepal?
Nepal taxes personal income at rates up to 39%. Residents are taxed on worldwide income, with no territorial regime and no expat exemption.
Compiled by MyNomadWorld for Nepal and currently being re-verified against primary sources. Confirm with a local adviser before relying on it.
Capital gains, wealth & property tax
- Capital gains: Individuals: listed shares 7.5%, unlisted shares 10%; land/building held <5yr 7.5%, held >=5yr 5% (final withholding).
- Wealth tax: No net wealth tax in Nepal.
Inheritance & gift tax in Nepal
Nepal levies no inheritance, estate or gift tax. No tax on transfers to spouse or children.
Corporate tax & VAT
The standard corporate profits tax is 25%.
How to become a tax resident of Nepal
Present in Nepal 183+ days in a 365-day period, or has a normal place of abode in Nepal. Residents taxed on worldwide income.
Cost of living & lifestyle
Cost of living is about 24% of the US level, with average purchasing power near $6k (PPP). Pick a city below to see its monthly climate and cost.
Banking in Nepal
You will want a local or multi-currency account for rent, bills and getting paid.
For receiving income and moving money the day you arrive, Wise lets you hold and convert 40+ currencies and get paid like a local. Open a free Wise account →
Wise link is an affiliate link; we may earn a commission at no cost to you.
Climate & cost by city
Average monthly temperature (°C) and rainfall. Climate: Open-Meteo ERA5; cost of living: World Bank PPP (same-year pairing), omitted where unavailable.
Nepal tax treaties
Nepal maintains around 11 double taxation treaties in force. They generally follow the OECD Model Convention and reduce withholding tax on cross-border dividends, interest and royalties, so the same income is not taxed twice when you move, invest or earn across borders. With very few treaties, cross-border income can still face double taxation, so check the specific route before you move.
Major treaty partners
Chips with a link open the full withholding-tax detail for that treaty pair.
Approximate size of the DTA network; confirm the specific treaty and its terms before relying on it.
Nepal tax treaty guides
Detailed double-tax-treaty guides (withholding rates on dividends, interest and royalties) are available for 10 of Nepal's partners:
Austria · China · India · Mauritius · Norway · Pakistan · Qatar · South Korea · Sri Lanka · Thailand
Who can help you in Nepal
Vetted partners for the move: immigration and tax lawyers, relocation services, banking and eSIM, guides and local experts. One Gold partner and up to three standard listings per country.
Expats in Nepal
The free Nepal expat community: who is already there, who is arriving, the Telegram group and straight answers on the paperwork. Expats in Nepal →
Members see each other by first name, origin and plans. Emails stay private.
Planning a move to Nepal?
The headline rate is the easy part. Residency, banking and exiting your current tax net are where it goes wrong. Get matched with a vetted Nepal advisor.
Talk to a Nepal advisor →Nepal income tax FAQ
How much is income tax in Nepal?
Nepal taxes personal income at rates up to 39%. Residents are taxed on worldwide income, with no territorial regime and no expat exemption.
Does Nepal tax capital gains?
Individuals: listed shares 7.5%, unlisted shares 10%; land/building held <5yr 7.5%, held >=5yr 5% (final withholding).
How do you become a tax resident of Nepal?
Present in Nepal 183+ days in a 365-day period, or has a normal place of abode in Nepal. Residents taxed on worldwide income.