Nepal

Paying Taxes in

Nepal

Listed below is a detailed summary of the taxes and mandatory contributions that a medium-size company must pay or withhold in a given year, as well as measures of administrative burden in paying taxes.

The information appearing on this page was collected as part of the Doing Business project, which measures and compares regulations relevant to the life cycle of a small- to medium-sized domestic business in 183 economies. The most recent round of data collection for the project was completed in December 2010.

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To see indicator data for all economies, see the Paying Taxes page. To see how economies rank, see the Rankings page.

Tax or mandatory contribution Payments (number) Notes on Payments Time (hours) Statutory tax rate Tax base Total tax rate (% profit) Notes on TTR
Corporate income tax 3 for manufacturing industry 120 20.00% taxable profits 17.2
Social Security Contributions 12 84 10.0% gross salaries 11.3
Ownership Renewal Tax on vehicles 1 Fixed fee (NPR 22000) per truck 1.9
Municipal business tax 1 fixed fee (NPR 10,000) lump sum 0.9
Tax on interest 0 15.0% interest income 0.4 not included
Municipal Tax on vehicles 1 fixed fee (NPR 3,000) per truck 0.3
Property tax 1 various rates land value 0
Land revenue tax 1 NPR 100 for each 5476 sq. ft. property area 0
Capital gains tax 1 20.0% gain 0 included in other taxes
Value added tax (VAT) 12 122 13.0% value added not included
Stamp duty on financial contracts 1 various rates small amount
Totals: 34 326 31.5
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