Nepal Corporate Income Tax
Detailed corporate income tax rates and rules for Nepal in 2026.
Corporate TaxNPR
Nepal's standard corporate income tax rate is 25%. Banks and financial institutions pay 30%. Special industries, export-based industries, and companies in Special Economic Zones may benefit from reduced rates of 20%. A 10-year tax holiday may apply for certain infrastructure projects.
Standard Rate
25%
Additional Notes
Industries in remote and underdeveloped areas receive tax concessions including reduced rates and tax holidays.
How Nepal Corporate Tax compares
Nepal’s corporate tax rate of 25% is the 69th highest of 203 countries TaxAtlas tracks, above the global average of 22.2% and Asia’s regional average of 19.7%.
Nepal
25%
Asia average
19.7%
Global average
22.2%
