Country tax profile · 2026
Nepal capital gains tax
Applies
capital gains tax for individuals
How Nepal taxes capital gains
Individuals: listed shares 7.5%, unlisted shares 10%; land/building held <5yr 7.5%, held >=5yr 5% (final withholding).
Compiled by MyNomadWorld for Nepal and currently being re-verified against primary sources. Confirm with a local adviser before relying on it.
How Nepal compares
57 of 197 countries we track have no capital gains tax for individuals. Nepal is not one of them.
Who is 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.
Related Nepal taxes
Moving to Nepal?
Get matched with a vetted Nepal tax & immigration advisor who handles residency and the exit from your current country.
See advisors →Nepal capital gains tax FAQ
What is the capital gains tax rate in Nepal?
Individuals: listed shares 7.5%, unlisted shares 10%; land/building held =5yr 5% (final withholding).