Nepal VAT / Sales Tax
Detailed vat / sales tax rates and rules for Nepal in 2026.
VAT / Sales TaxNPR
Nepal's VAT is levied at 13% on the supply of most goods and services. Exempt supplies include basic food items, agricultural products, education, healthcare, and financial services.
Standard Rate
13%
Registration Threshold
NPR 5 million annual turnover for goods; NPR 2 million for services
Reduced Rates
0% — Exports, basic agricultural products, essential goods
How Nepal VAT / Sales Tax compares
Nepal’s standard VAT / sales tax rate of 13% is the 124th highest of 203 countries TaxAtlas tracks, below the global average of 13.7% and Asia’s regional average of 9.6%.
Nepal
13%
Asia average
9.6%
Global average
13.7%
