NepalNepalGeneral corporate rate is 25%. Banks, insurers, telecoms, tobacco, alcohol and petroleum businesses pay 30%.
Corporate Tax
25%
Income Tax
1% - 29%
VAT Rate
13%
Capital Gains Tax
10%
Effective Rate
25%
Income Tax Brackets
- 0 - 1,000,0001%
- 1,000,000 - 1,500,00010%
- 1,500,000 - 2,500,00020%
- 2,500,000 - 4,000,00027%
- 4,000,000 - ∞29%
Capital Gains
10%
10% on listed shares for individuals, with higher rates for unlisted shares and property.