Nepal Capital Gains Tax
Detailed capital gains tax rates and rules for Nepal in 2026.
Capital GainsNPR
Capital gains on the disposal of assets are taxed at 10% for individuals and 10% for companies on gains from the sale of shares and immovable property. Listed share gains may face a 5% rate depending on the holding period.
Standard Rate
10%
Exemptions
- Gains on the sale of listed shares may be subject to reduced rates
How Nepal Capital Gains compares
Nepal’s capital gains tax rate of 10% is the 115th highest of 203 countries TaxAtlas tracks, below the global average of 13.8% and Asia’s regional average of 13.9%.
Nepal
10%
Asia average
13.9%
Global average
13.8%
