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% |
| Податкове резидентство | через 183 днів — 183 days in income year or normal abode in Nepal |
| Типовий шлях до посвідки | None realistic (investor/business visa via FDI) — Business visa with FDI approval (min FDI NPR 20m); no retiree/self-funded visa |
| Паспорт | без візи або після прибуття до 39 країн |
| Economic growth | +4.2% (2025), forecast 4% (2026) |
| Тип клімату | humid subtropical (dry winter) · 19° / 29° (Kathmandu) |
| Війна і конфлікти | none — No armed conflict; deadly Gen-Z protests Sep 2025, calmer since 2026 election |
| Усі природні небезпеки | 5.1/10 |
| Надёжность банков | 3/10 · NR |
| Защита собственности | 3/10 |
| Тепло в домах зимой | 0/10 |
Residence programmes in Nepal
- Residential Visa (investor / retiree) — Інвестиція CHF 80'000 · open · 2026-10
- Business / Investor (Non-Tourist) Visa via FDI — Інвестиція 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?
через 183 днів. 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
Лише загальна інформація — не податкова, юридична, імміграційна, інвестиційна чи фінансова консультація і не договір із клієнтом. Цифри спрощені, орієнтовні й можуть бути застарілими. Перед будь-яким рішенням перевіряйте в офіційному органі та в ліцензованого фахівця відповідної країни.