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Nepal
Asia
Lucky Nomads World Index
60.67 / 100
Global rank
#158
Corporate tax
25%
Personal tax
36%
Lucky Nomads Proprietary Indices
22 scoring dimensions scored independently using a deterministic methodology built on primary sources and structured analytical inference.
- SafetyShield Index7.3 / 10
- Affordability Index8.4 / 10
- Entry Ease Index5.6 / 10
- Tax Freedom Index5.1 / 10
- WiFi Index6.5 / 10
- Admin Ease Index4.5 / 10
- Healthcare Index6.1 / 10
- City Comfort Index6.5 / 10
- WeatherComfort Index6.2 / 10
- Banking Index4.2 / 10
- GeoStability Index6.4 / 10
- Justice & Order Index5.3 / 10
- Quality of Life Index6.0 / 10
- Open Society Index6.4 / 10
- Flight Index3.2 / 10
- Environmental Quality Index5.0 / 10
- English Index4.6 / 10
- Wealth Protection Index6.8 / 10
- AI Access Index5.6 / 10
- Economic Openness Index4.2 / 10
- Market Depth Index5.8 / 10
- ClimateShield Index7.3 / 10
Country snapshot
- Capital
- Kathmandu
- Population (approx.)
- 30,000,000
- Area (km²)
- 147,181 km²
- Currency code (ISO 4217)
- NPR
- Currency name
- Nepalese rupee
- Main airport IATA code
- KTM
- Airport name
- Tribhuvan International Airport
General facts
- Minimum monthly cost
- From $700/month
- Main languages
- Nepali
- Jurisdiction type
- Country
- Region
- Asia
- Web TLD
- .np
- Phone calling code
- +977
Web TLD and phone codes are general references and can differ for territories or special numbering plans.
Tax system
- Marginal CIT (corporate income tax)
- 25%Very highWorldwide
- Marginal PIT (personal income tax)
- 36%HighWorldwide
Corporate taxation basis: Worldwide. The country generally taxes worldwide income of resident companies.
Worldwide basis for resident companies (incorporated in Nepal or with effective management in Nepal under Section 2 ITA 2058). Non-resident companies are taxed only on Nepal-source income at a flat 25 percent. No structural foreign permanent establishment exemption, but a foreign tax credit applies under Section 71 ITA against Nepali tax on the same income, subject to limitation per source country.
Headline rate of 25 percent. Banks, financial institutions, general insurance, telecom, tobacco, alcohol and petroleum extraction are taxed at 30 percent. Electricity generation, manufacturing, agriculture and IT export-oriented businesses qualify for reduced rates of 20 percent or sectoral and regional rebates of 20 to 100 percent under Section 11 ITA 2058 and Section 24 IEA 2076.
Personal income tax basis. Worldwide. Resident individuals are generally taxable on their worldwide income, subject to relief under applicable tax treaties.
Worldwide income for resident individuals (183 days in any 365 consecutive days, or normal abode in Nepal, Section 2 ITA 2058). Non-residents taxed only on Nepal-source income at flat 25 percent. Foreign tax credit under Section 71 against Nepali tax on doubly taxed income. Dual residence is not recognized for Nepali tax purposes.
Progressive PIT from 1 percent (social security tax) to 36 percent. The 36 percent top rate applies to chargeable income above (approximately USD 38,000) per year for single taxpayers. Basic exemption is (single) or (married couple). No flat tax, no non-dom regime, no HNWI special tax regime exists for individuals.
Tax percentages here are editorial reference figures for comparison, not individualized tax advice.
Special tax regimes
For companies
Hydropower and Renewable Energy Tax Exemption
AvailableSectoral corporate income tax exemption under Section 11(3D) of the Income Tax Act 2058 (2002) granting 100 percent exemption for the first 10 years…
Information Technology Park Tax Concession
AvailableSectoral concession for information technology industries operating in designated IT parks: 100 percent corporate income tax exemption for 5 years…
Regional Industrial Tax Holiday
AvailableRegional concession under Section 11(3) of the Income Tax Act 2058 (2002) and Section 24 of the Industrial Enterprises Act 2076 (2020) granting a…
Special Economic Zone Regime
AvailableFree zone regime under the Special Economic Zone Act 2073 (2016) granting 100 percent corporate income tax exemption for the first 5 years from…
Startup Five-Year Tax Exemption
AvailableSection 11 of the Income Tax Act 2058 (2002) concession granting 100 percent corporate income tax exemption for the first 5 years from commencement…
You either qualify for Nepal's special tax regimes, or you don't. GeoCompass determines your eligibility, highlights the applicable conditions, and helps estimate your potential tax exposure.
Check my eligibilityVisa and mobility
Your access
Visa need and length of stay for Nepal. Saved on your device.
Overview
- Citizenship by investment
Not currently available
- Residence by investment
Available
- Remote work visa (digital nomad visa)
Not currently available
Programmes
Nepal lists several residency and mobility routes across residence by investment, business founder routes, work (employer sponsored), talent (outstanding), retirement routes, family and dependant routes, and student and graduate routes. Lucky Nomads tracks these programmes as editorial reference points. Thresholds, documents, and personal eligibility are evaluated in GeoCompass against your exact profile.
8 programmes listed · 8 are marked available in our editorial review
Residence by investment
1 programmeCapital, property, fund, or declared investment routes that can lead to longer-term residence.
- Available
Residential Visa (Investor Category)
Business founder routes
1 programmeFounder, entrepreneur, or company-linked pathways for people building a business locally.
- Available
Business Visa (FDI-linked)
Work (employer sponsored)
1 programmeEmployer-linked permits and skilled employment passes for hired professionals.
- Available
Working Visa (Employer-Sponsored)
Talent (outstanding)
1 programmeOutstanding achievement or high-calibre talent categories.
- Available
Residential Visa (Outstanding Contribution Category)
Retirement routes
1 programmeRetirement-age or pension-linked residence options.
- Available
Residential Visa (Self-Sufficient Long-Stay Category)
Family and dependant routes
2 programmesSpouse, dependant, and family reunion style permits.
- Available
Marriage Visa (Relationship Visa for Spouse)
- Available
Non-Resident Nepali (NRN) Visa
Student and graduate routes
1 programmeStudy-linked permits and post-study transition routes.
- Available
Study Visa
Not all residency routes are accessible. Some require minimum income, investment thresholds, local substance, or strict eligibility conditions. GeoCompass evaluates which options you can actually secure in Nepal.
Evaluate my residency optionsVisa and programme labels reflect editorial research, not individualized legal advice. Thresholds, documents, and personal eligibility are evaluated in GeoCompass. Always confirm rules with official government sources before you plan a move.
Dimensions breakdown
Strongest dimensions
- Affordability Index8.4 / 10Very affordable cost of living
- ClimateShield Index7.3 / 10Strong climateshield index
- SafetyShield Index7.3 / 10Solid safety baseline
Weakest dimensions
- Flight Index3.2 / 10
- Banking Index4.2 / 10
Published ranks by index
One row per leaderboard we publish (the composite index plus each proprietary dimension). A rank appears only when this country is currently in the published top 10 for that list. Open a row to see the full ranking. Hover an index name for the same short definition as elsewhere on the site.
This jurisdiction is not in the published top 10 on any of these lists right now.
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Founder, Lucky Nomads · Wealth manager
Researched from official sources, leading global indices and Lucky Nomads' own scoring.
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