Not a Latitax destination
Nepal
No UK tax treaty, and foreign investment needs government approval with a high minimum, so it suits a UK founder only for small, low-cost operations.
Income tax, top rate
Unverified29%
Budget 2083/84 (FY 2026/27) cut the top rate from 39% to 29% above NPR 4 million; binding only once the Finance Act 2083 is enacted, which is not confirmed.
Source: ICAN - Highlights of Federal Budget of Nepal FY 2083/84 · checked 2026-09-29Capital gains
UnverifiedNot confirmed
Listed-share gains are taxed at reduced final rates by holding period; current rates not confirmed.
Source: ICAN - Highlights of Federal Budget of Nepal FY 2083/84 · checked 2026-09-29Corporate
Unverified25%
Not confirmed from the Inland Revenue Department.
Source: ICAN - Highlights of Federal Budget of Nepal FY 2083/84 · checked 2026-09-29Inheritance
UnverifiedNone
Source: ICAN - Highlights of Federal Budget of Nepal FY 2083/84 · checked 2026-09-29Wealth tax
UnverifiedNone
Source: ICAN - Highlights of Federal Budget of Nepal FY 2083/84 · checked 2026-09-29VAT
Unverified13%
Not confirmed from the Inland Revenue Department.
Source: ICAN - Highlights of Federal Budget of Nepal FY 2083/84 · checked 2026-09-29Looking for somewhere that works?
See the jurisdictions where a lawful move genuinely cuts tax.
See the right countries- s1ICAN - Highlights of Federal Budget of Nepal FY 2083/84secondary · checked 2026-09-29
- s2GOV.UK - Tax treaties (Nepal not listed)primary · checked 2026-09-29