Digital Permanent Establishment in Nepal: A Guide for Businesses(2025)
Digital Permanent Establishment in Nepal: A Guide for Businesses Nepal has newly introduced the concept of Digital Permanent Establishment (“Digital PE”) in its tax framework. This brings new considerations for businesses operating digitally within Nepal’s market, even without maintaining a physical presence in the country. Understanding Digital PE Digital PE represents a fundamental shift from […]
Digital Tax Rules in Nepal: DST and VAT
Digital Tax Rules in Nepal: DST and VAT Nepal has embraced the digital economy by implementing a comprehensive tax framework for digital services. Through its Digital Service Tax (DST) Procedure; and VAT on Digital Service Procedure, Nepal has established guidelines for taxing non-residents for digital services that are delivered through information technology and provided automatically […]
Land Transfer Tax in Nepal
Tax Laws Land Transfer Tax in Nepal Tax Advisor Nepal What is Land Transfer Tax? Land transfer tax is a fee charged by the government when real estate property ownership is transferred from one party to another in Nepal. It is calculated as a percentage of the property’s sale price or assessed value. The tax […]
Vehicle Import Tax in Nepal
Tax Laws Vehicle Import Tax in Nepal Tax Advisor Nepal What is Vehicle Import Tax in Nepal? Vehicle import tax in Nepalrefers to the customs duty charged on automobiles, motorcycles and other vehicles when they are imported into Nepal from another country. The tax rate varies based on factors like the type of vehicle, engine […]
Business Tax Rate in Nepal
Tax Laws Business Tax Rate in Nepal Tax Advisor Nepal What is the business tax rate in Nepal? The standard business tax rate in Nepal is 25% for most companies. This is the corporate income tax rate that applies to the taxable profits of businesses. However, there are different rates for certain types of businesses […]
Income Tax Return Filing in Nepal
Tax Laws Income Tax Return Filing in Nepal Tax Advisor Nepal How to file income tax returns in Nepal? To file income tax returns in Nepal, follow these steps: Obtain a Permanent Account Number (PAN) from the Inland Revenue Department. Gather all financial records and documents for the tax year. Calculate your total taxable income. […]
Vehicle Tax Calculator in Nepal
Tax Laws Vehicle Tax Calculator in Nepal Tax Advisor Nepal What is a vehicle tax calculator? A vehicle tax calculator is an online tool that helps you estimate the amount of tax you need to pay for your vehicle in Nepal. It takes information about your vehicle like its type, age, and engine size, and […]
House Rent Tax in Nepal
Tax Laws House Rent Tax in Nepal Tax Advisor Nepal What is house rent tax in Nepal? House rent tax in Nepal is a tax levied on rental income earned from leasing residential or commercial properties. It is collected by local governments and is typically set at 10% of the rental amount. The tax applies […]
Capital Gain Tax in Nepal | Complete Legal Guide 2025
Tax Laws Capital Gain Tax in Nepal Tax Advisor Nepal What is capital gain tax in Nepal? Capital gains tax in Nepal is a tax levied on profits earned from the sale of capital assets like property, shares, and other investments. It is calculated as the difference between the sale price and the purchase price […]
Value Added Tax in Nepal
Tax Laws Value Added Tax in Nepal Tax Advisor Nepal What is Value Added Tax in Nepal? Value Added Tax (VAT) in Nepal is an indirect tax levied on the value added at each stage of production and distribution of goods and services. It is a consumption tax that is ultimately borne by the end […]