Inland Revenue Department Nepal

Nepal's Tax System : A Guide for Businesses and Individuals is a document that provides a general overview of the tax system in Nepal, including the types, rates and procedures of various taxes applicable to businesses and individuals in Nepal. The tax system in Nepal consists of direct and indirect taxes, which are levied by the federal, provincial and local governments. The tax system in Nepal is based on the Income Tax Act, 2002 (2058), the Value Added Tax Act, 1996 (2052), the Excise Act, 2002 (2058), the Customs Act, 2007 (2064) and other relevant laws and regulations.