Moving to Nepal: taxes, residence and life
How to become tax resident in Nepal: personal, dividend and corporate tax, 4 residence programmes, days needed, climate, safety and economy — compared with 194 countries.
Taxes
In Nepal the top income tax rate is 36%, dividends are taxed at up to 5% and companies pay 25% corporate tax.
How to move and become tax resident
To become tax resident in Nepal you need at least 183 days a year (183 days in income year or normal abode in Nepal). The typical route is None realistic (investor/business visa via FDI): Business visa with FDI approval (min FDI NPR 20m); no retiree/self-funded visa There are 4 open residence programmes in Nepal — see the list below.
Living there
Kathmandu has a humid subtropical (dry winter) climate with winter highs around 19 °C and summer highs around 29 °C. The economy grew +4.2% in 2025; the IMF forecasts 4% for 2026. Its passport opens about 39 countries without a visa in advance. Security: No armed conflict; deadly Gen-Z protests Sep 2025, calmer since 2026 election.
Key facts
| Top income tax | 36% |
|---|---|
| Dividend tax | 5% |
| Corporate tax | 25% |
| Résidence fiscale | après 183 jours — 183 days in income year or normal abode in Nepal |
| Voie de résidence typique | None realistic (investor/business visa via FDI) — Business visa with FDI approval (min FDI NPR 20m); no retiree/self-funded visa |
| Passeport | sans visa ou visa à l'arrivée dans 39 pays |
| Economic growth | +4.2% (2025), forecast 4% (2026) |
| Type de climat | humid subtropical (dry winter) · 19° / 29° (Kathmandu) |
| Guerre & conflits | none — No armed conflict; deadly Gen-Z protests Sep 2025, calmer since 2026 election |
| Tous les risques naturels | 5.1/10 |
| Solidité bancaire | 3/10 · NR |
| Protection de la propriété | 3/10 |
| Logements chauds en hiver | 0/10 |
Residence programmes in Nepal
- Residential Visa (investor / retiree) — Investissement CHF 80'000 · open · 2026-10
- Business / Investor (Non-Tourist) Visa via FDI — Investissement CHF 113'000 · open · 2026-10
- Non-Tourist Work Visa — employment · open · 2026-10
- Non-Tourist Visa – spouse/family of Nepali citizens — family · open · 2026-10
Plan your residence route
Frequently asked questions
How many days do I need to spend in Nepal to become tax resident?
après 183 jours. 183 days in income year or normal abode in Nepal Worldwide income
How much tax will I pay in Nepal?
In Nepal the top income tax rate is 36%, dividends are taxed at up to 5% and companies pay 25% corporate tax.
Which residence programmes does Nepal offer?
Residential Visa (investor / retiree) (CHF 80'000); Business / Investor (Non-Tourist) Visa via FDI (CHF 113'000); Non-Tourist Work Visa; Non-Tourist Visa – spouse/family of Nepali citizens
What is the usual way to move to Nepal?
None realistic (investor/business visa via FDI). Business visa with FDI approval (min FDI NPR 20m); no retiree/self-funded visa
Compare with nearby countries
Afghanistan · Armenia · Australia · Azerbaijan · Bangladesh · Bhutan · Cambodia · China · Fiji · Georgia · Hong Kong · India
Information générale uniquement – pas de conseil fiscal, juridique, migratoire, en investissement ou financier, ni de relation client. Chiffres simplifiés, indicatifs et parfois dépassés. Vérifiez toujours auprès de l'autorité officielle et d'un professionnel agréé du pays concerné avant d'agir. Les liens partenaires éventuels sont signalés et peuvent nous rémunérer.