🇳🇵 尼泊尔税率 · Nepal Tax Rates
NP · 亚洲 · Asia
Nepal corporate income tax, personal income tax, VAT/GST, import duties, withholding tax and other major tax categories at a glance.
- 企业所得税 Corporate Income Tax: 25% — Standard corporate income tax rate
- 个人所得税 Personal Income Tax: 1-36% — Progressive rates for individuals, different for married/single
- 增值税 / 商品服务税 VAT / GST: 13% — Standard Value Added Tax (VAT) rate
- 进口税 / 关税 Import Duties / Customs: 0-80% — Customs duty varies by product category
- 预扣税 Withholding Tax: 1.5-15% — On interest, rent, services, royalties, etc.
- 资本利得税 Capital Gains Tax: 5-10% — On disposal of shares and immovable property
- 财产税 / 房产税 Property Tax: Varies — Levied by local governments based on property value
- 遗产税 / 赠与税 Inheritance & Gift Tax: N/A — No specific inheritance tax
- 印花税 Stamp Duty: Varies — On transfer of property, shares, and other legal documents
- 消费税 / 特别消费税 Excise Tax: Varies — On alcohol, tobacco, petroleum products, and luxury goods
- 社会保障税 Social Security Tax: 11% — Employee contribution to Social Security Fund (SSF)
- 其他税种 Other Taxes: Varies — Rural Municipality Tax, Urban Municipality Tax