Nepal sourced income

What are the income that are regarded as Nepal sourced for tax purpose?

If your business entity is resident in Nepal (such as if it is a company or a PE in Nepal), both Nepal and foreign sourced income attributable to Nepal resident entity will be taxable in Nepal. But in case of non-resident entities, only Nepal sourced income will be taxable. Hence it is important to understand the difference between Nepal sourced and foreign sourced income.

Gain or Amounts included as income from the asset located in Nepal or liability borned in Nepal is always Nepal sourced income. Apart from this, following payments received by your entity will be regarded as Nepal sourced.