Nepal tax rates
The top rates a resident individual pays on each kind of income, computed by the Sovereign tax engine from its Nepal tax profile, with a provisional figure from a published summary where the engine has none yet.
Sources incomplete — at least one figure has no accepted source yet. Figures last changed 4 November 2026. Profile last reviewed 22 October 2026.
Scroll across the table to see all tax rates.
| Salary | Capital gains | Dividends | Interest | Rent | Crypto gains | |
|---|---|---|---|---|---|---|
| Nepal | 29%* | 7.5%* | 5%* | 6%* | 10%* | not computed |
* Provisional — not yet verified by the Sovereign engine. salary, capital gains: from Niti Partners, read 10 November 2026. dividends: from Alpine Law, read 10 November 2026. interest, rent: from Veritas Strategic Advisory, read 10 November 2026. The engine's own figure replaces a provisional one as soon as the Nepal profile carries an accepted source for it.
Reviewer's notes: what is still open on this profile
- Current Finance Act 2083 and IRD 2083/84 wage schedule recovered and reconciled. Explicit assessed taxable wages and first-band exemption status enable the bounded current wage component. Legacy gross-wage estimates remain provisional; actual SSF basic remuneration, deductions and other income classifications are unresolved.
Each figure is the tax on one more unit of a very large amount of that income, with every layer the engine models: surtaxes and uncapped social contributions included. It is the top marginal rate, not the average rate you pay on all your income.
How complete is the Nepal tax profile?
Partly complete. The Nepal profile is under review: the engine computes only some parts, and a figure marked provisional on this page comes from a published summary, not from the engine. It is not a verified full calculation; the reviewer's notes under the rates table say what is still open.
What is the top income tax rate in Nepal?
Provisionally 29%: the top rate on a salary from a Niti Partners summary read on 10 November 2026. The Sovereign engine has not yet computed this rate, so treat it as a pointer, not a verified figure. FY 2083/84 (2026/27) top slab 29% above NPR 4m, down from 39% in FY 2082/83.
How are capital gains taxed in Nepal?
Provisionally 7.5%: the top rate on a long-term capital gain from a Niti Partners summary read on 10 November 2026. The Sovereign engine has not yet computed this rate, so treat it as a pointer, not a verified figure. Listed securities held more than one year 7.5%, one year or less 10%; final tax. The rate does not depend on how long you held the asset.
How are dividends and interest taxed in Nepal?
The top rate is 5% (provisional) on dividends and 6% (provisional) on interest. A provisional figure is from an Alpine Law summary read on 10 November 2026, not computed by the engine. Rental income is taxed at up to 10% (provisional).
How is crypto taxed in Nepal?
Nepal taxes a gain on crypto assets as a capital gain. The Sovereign engine has not yet computed the top rate on a crypto gain for Nepal: the profile needs more facts or an accepted source before it states one. That is not a 0% rate.
Does Nepal tax foreign income?
Yes. Nepal taxes its residents on their worldwide income. A tax treaty or a credit for foreign tax can reduce the tax on income from abroad.
Does Nepal have a wealth tax?
This is not verified as a general wealth tax. Nepal law authorizes municipal property tax on a house and its occupied land, with other land under a separate local land tax. Kathmandu enacted its own 2082 fiscal-year property and land tariffs, building valuation and depreciation schedules; calendar 2025 spans municipal fiscal years. The applicable municipality, tariff, assessment valuation, reliefs and asset details are not established for this national profile. A national portfolio cannot establish a payable amount or zero; the general net-wealth position is also not certified.
Does Nepal have an exit tax for individuals?
This is not verified yet: we have not checked whether Nepal taxes unrealised gains when a resident leaves, so this page does not say that it does not.
When do you become tax resident in Nepal?
The Nepal day test (At least 183 days in a continuous 365-day period): 183 days in any continuous 365 days; usual abode and government posting are separate routes. Usual abode, Nepal Government posting abroad, income-year allocation, partial travel days and any treaty position need separate facts.
Residence decides whether Nepal taxes you on these rates. See the Nepal day-count test and count your own days.
Sources
The Nepal profile cites 7 sources for these rules, 6 of them from a government or a statute. A provisional figure in the table names its own source under the table.
- Inland Revenue Department — Income Tax Act, 2058, consolidated to Finance Act 2082, Schedule 1 s.1(1) (page 157; read on the page image of the IRD PDF, Wayback copy of 2026-04-20) · official, retrieved 2026-10-22
- Inland Revenue Department — Income Tax Act, 2058, consolidated as amended by Finance Act 2082 (Schedule 1 s.1(4)(kha), s.95A(2) and (5), s.2(da)) · official, retrieved 2026-10-02
- Inland Revenue Department — tax rates for natural persons, FY 2083/84 (after Finance Act 2083 s.57(26): non-business chargeable assets) · official, retrieved 2026-10-02
- Social Security Fund (Nepal) - FAQ on the Contribution-Based Social Security Act and Rules, Q1 and Q3 (read on the page image, Wayback copy of 2023-10-15) · official, retrieved 2026-10-22
- Nepal Law Commission — Local Government Operation Act 2074, section 55 · official, retrieved 2026-11-10
- Kathmandu Metropolitan City — Economic Act 2082, sections 2–3 and schedules 1–5 · official, retrieved 2026-11-10
- PwC Worldwide Tax Summaries - Nepal individual taxes · summary, retrieved 2026-05-27
The model covers the general rules for a resident individual. It does not cover every deduction, credit, tax treaty or local tax, and rules change after the check date above. Did you find an error? Tell us, with the source.
Compare Nepal with other countries
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