Moving to Nepal: taxes, residence and life
How to become tax resident in Nepal: personal, dividend and corporate tax, 4 residence programmes, tax-residency requirements and climate. Explore the basics and compare residence routes.
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.
Key facts
| Top income tax | 36% |
|---|---|
| Dividend tax | 5% |
| Corporate tax | 25% |
| Residenza fiscale | dopo 183 giorni — 183 days in income year or normal abode in Nepal |
| Via di residenza tipica | None realistic (investor/business visa via FDI) — Business visa with FDI approval (min FDI NPR 20m); no retiree/self-funded visa |
| Tipo di clima | humid subtropical (dry winter) · 19° / 29° (Kathmandu) |
Residence programmes in Nepal
Active programmes
- Residential Visa (investor / retiree) — Investimento CHF 80'000 · 2026-10
- Business / Investor (Non-Tourist) Visa via FDI — Investimento CHF 113'000 · 2026-10
- Non-Tourist Work Visa — employment · 2026-10
- Non-Tourist Visa – spouse/family of Nepali citizens — family · 2026-10
Plan your residence route
Frequently asked questions
How many days do I need to spend in Nepal to become tax resident?
dopo 183 giorni. 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
Solo informazione generale – non è consulenza fiscale, legale, migratoria, d'investimento o finanziaria, né un rapporto con il cliente. Dati semplificati, indicativi e forse non aggiornati. Verificate sempre con l'autorità ufficiale e un professionista abilitato del paese prima di agire. Eventuali link partner sono indicati e possono generarci un compenso.