Guide to NEPAL Tax Law Research
This guide has been prepared to help in finding out Tax Laws, literature, treaties and other relevant
information about Nepalese Tax Law.
I.
Tax Law:
General:
Taxes are imposed at two levels in Nepal. His Majesty's Government (Central Government)
levies taxes nationwide whereas the local governments levy locally in different forms. Every
year His Majesty's Government tables the Finance Bill in the parliament to impose tax. Tax rates
are fixed by the Finance Bill. The Finance Bill is published in the Nepal Gazette.
The following tax-related Acts and Rules are effective in Nepal:
Income Tax Act, 2002 and Income Tax Rules, 2002
Value Added Tax Act, 1996 and Value Added Tax Rules, 1996
Excise Act, 2001 and Excise Rules, 2001
Customs Act, 1962 and Customs Rules, 1962
Vehicle Tax Act, 1974
Tax Arrears Clearance Commission Act, 1976
Revenue Tribunal Act, 1974
How to find :
Originally, these laws are published in the Nepal Gazette. Nepal kanoon Kitab Bebastha Samiti
(A Division of Law ministry) reproduces all the acts and rules. Both the Gazette and reproduced
books are in Nepali language and are treated as legal documents. These books are available in
the following address:
Nepal Kanoon Kitab Byabastha Samiti,
Babar Mahal, Kathmandu, Nepal
Latest Finance Bill, Income Tax Act, 2002 and Income Tax Rules, 2002 Value Added Tax Act,
1996 and Value Added Tax Rules, 1996 are available (Free of cost) in English and Nepali in