Taxation in Nepal

What is the basis of tax in Nepal for a foreign citizen? This question discusses the …

Should an expat employee file tax return for purpose of obtaining tax clearance? Employment tax is collected …

What are the income tax rates applicable for employment income of expat in Nepal? Income tax …

Are there any amounts that are exempt from income tax for employees in Nepal? There are …

Is there any provision for us to obtain advance ruling from IRD with respect to proposed …

What is the obligation of employer with respect to employment tax payments? A resident employer has …

What are the income that are regarded as Nepal sourced for tax purpose? If your business …

How does the court system work in Nepal in case of Tax disputes? Tax dispute resolution …

How is a joint venture taxed in Nepal? Does joint venture with two or more foreign …

Does a liaison office or representative office triggers as a Nepal PE? Sec. 154 of Company …

Does technical service from parent company or associated enterprise to subsidiary triggers as a Nepal PE? …

Nepal has signed double tax avoidance agreement with several countries. Is the clause of PE creation …

What is the concept of Permanent Establishment in Nepal? Any permanent establishment of a foreign entity, …

What is the corporate tax implication for an entity based in Nepal? This question discusses the …

What is the process for tax payment on employment income in Nepal? Employment income tax is …

Income Tax Act, 2058; through Sec 6 levies tax on global income in case of resident …

Type of tax in Nepal and taxation rights Nepal is a federal country with three different …