Nepal public holidays 2026, VAT rate and tax data
Nepal: VAT rate 13% since 14 Jan 2005; 45 public holidays in 2026 (next: Tihar 1 of 5 - Laxmi Puja / Deepawali - nationwide, 8 Nov 2026); corporate tax rate 25%; minimum wage 19550 NPR/month total; policy interest rate 4.25%; inflation rate (CPI) 5.96%.
11 series, each cited to the official source it was verified against; most recently verified 10 Oct 2026. Currency NPR.
verified recentlyre-verification due soonstaleColour is the age of the last check against the series' own update cycle.
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{ "country": "NP", "series": "vat", "value": 13, "unit": "percent", "effective_from": "2005-01-14", "last_confirmed": "2026-07-24", "source": { "name": "मूल्य अभिवृद्धि कर ऐन, २०५२ (Value Added Tax Act, 2052), section 7(1)…", "url": "https://ird.gov.np/content/13407/value-added-tax-act--2052--as-amended/" } }
Excerpt, from the same data as this page. This endpoint is $0.003 a call by x402 or MPP, no signup. With a free key, try POST /v1/answers/vat {"country":"np","amount":1000}.
Nepal public holidays 2026
45 days in 2026; next: Tihar 1 of 5 - Laxmi Puja / Deepawali - nationwide on 8 Nov 2026. Official source: Nepal Gazette (नेपाल राजपत्र), Part 5, Ministry of Home Affairs notice · last verified 24 Jul 2026
Fixed by law 4 Confirmed 41
| Date | Holiday | Status | Source |
|---|---|---|---|
| 11 Jan 2026 Sun | Prithvi Jayanti / National Unity Day - nationwide Poush 27, 2082 |
Confirmed | Nepal Gazette (नेपाल राजपत्र), Part 5… |
| 15 Jan 2026 Thu | Maghi Parva / Maghe Sankranti - nationwide Magh 1, 2082 |
Confirmed | Nepal Gazette (नेपाल राजपत्र), Part 5… |
| 19 Jan 2026 Mon | Sonam Lhochhar - nationwide Magh 5, 2082 |
Confirmed | Nepal Gazette (नेपाल राजपत्र), Part 5… |
| 23 Jan 2026 Fri | Basanta Panchami - educational institutions only Magh 9, 2082 |
Confirmed | Nepal Gazette (नेपाल राजपत्र), Part 5… |
| 30 Jan 2026 Fri | Martyrs' Day / Sahid Diwas - nationwide Magh 16, 2082 |
Confirmed | Nepal Gazette (नेपाल राजपत्र), Part 5… |
| 15 Feb 2026 Sun | Maha Shivaratri - nationwide Falgun 3, 2082 |
Confirmed | Nepal Gazette (नेपाल राजपत्र), Part 5… |
| 18 Feb 2026 Wed | Gyalpo Lhosar - nationwide Falgun 6, 2082 |
Confirmed | Nepal Gazette (नेपाल राजपत्र), Part 5… |
| 19 Feb 2026 Thu | National Democracy Day / Rastriya Prajatantra Diwas - nationwide Falgun 7, 2082 |
Confirmed | Nepal Gazette (नेपाल राजपत्र), Part 5… |
| 2 Mar 2026 Mon | Fagu Purnima / Holi - 56 hill and mountain districts only Falgun 18, 2082 |
Confirmed | Nepal Gazette (नेपाल राजपत्र), Part 5… |
| 3 Mar 2026 Tue | Fagu Purnima / Holi - 21 Terai districts only Falgun 19, 2082 |
Confirmed | Nepal Gazette (नेपाल राजपत्र), Part 5… |
| 8 Mar 2026 Sun | International Women's Day - nationwide Falgun 24, 2082 |
Confirmed | Nepal Gazette (नेपाल राजपत्र), Part 5… |
| 18 Mar 2026 Wed | Ghode Jatra - Kathmandu Valley only Chait 4, 2082 |
Confirmed | Nepal Gazette (नेपाल राजपत्र), Part 5… |
| 27 Mar 2026 Fri | Ram Navami - nationwide Chait 13, 2082 |
Confirmed | Nepal Gazette (नेपाल राजपत्र), Part 5… |
| 14 Apr 2026 Tue | Nepali New Year / Nawa Barsha - nationwide Baishakh 1, 2083 |
Confirmed | Nepal Gazette (नेपाल राजपत्र), Part 5… |
| 1 May 2026 Fri | Buddha Jayanti / Chandi Purnima (Baishakh Purnima) / Kirat Ubhauli - nationwide Baishakh 18, 2083 |
Confirmed | Nepal Gazette (नेपाल राजपत्र), Part 5… |
| 1 May 2026 Fri | International Labour Day - nationwide Baishakh 18, 2083 |
Fixed by law | Nepal Gazette (नेपाल राजपत्र), Part 5… |
| 29 May 2026 Fri | Republic Day / Ganatantra Diwas - nationwide Jestha 15, 2083 |
Confirmed | Nepal Gazette (नेपाल राजपत्र), Part 5… |
| 28 Aug 2026 Fri | Rakshabandhan / Janai Purnima - nationwide Bhadau 12, 2083 |
Confirmed | Nepal Gazette (नेपाल राजपत्र), Part 5… |
| 29 Aug 2026 Sat | Gai Jatra - Newar community nationwide, and Kathmandu Valley Bhadau 13, 2083 |
Confirmed | Nepal Gazette (नेपाल राजपत्र), Part 5… |
| 4 Sep 2026 Fri | Krishna Janmashtami - nationwide Bhadau 19, 2083 |
Confirmed | Nepal Gazette (नेपाल राजपत्र), Part 5… |
| 4 Sep 2026 Fri | Gaura Parva - communities observing it Bhadau 19, 2083 |
Confirmed | Nepal Gazette (नेपाल राजपत्र), Part 5… |
| 14 Sep 2026 Mon | Haritalika (Teej) - women employees only Bhadau 29, 2083 |
Confirmed | Nepal Gazette (नेपाल राजपत्र), Part 5… |
| 19 Sep 2026 Sat | Constitution Day (National Day) / Samvidhan Diwas - nationwide Asoj 3, 2083 |
Confirmed | Nepal Gazette (नेपाल राजपत्र), Part 5… |
| 25 Sep 2026 Fri | Indra Jatra - Kathmandu Valley only Asoj 9, 2083 |
Confirmed | Nepal Gazette (नेपाल राजपत्र), Part 5… |
| 4 Oct 2026 Sun | Jitiya Parva - women employees observing it Asoj 18, 2083 |
Confirmed | Nepal Gazette (नेपाल राजपत्र), Part 5… |
| 11 Oct 2026 Sun | Ghatasthapana - nationwide Asoj 25, 2083 |
Confirmed | Nepal Gazette (नेपाल राजपत्र), Part 5… |
| 17 Oct 2026 Sat | Dashain 1 of 7 - Phulpati - nationwide Asoj 31, 2083 |
Confirmed | Nepal Gazette (नेपाल राजपत्र), Part 5… |
| 18 Oct 2026 Sun | Dashain 2 of 7 - nationwide Kartik 1, 2083 |
Confirmed | Nepal Gazette (नेपाल राजपत्र), Part 5… |
| 19 Oct 2026 Mon | Dashain 3 of 7 - nationwide Kartik 2, 2083 |
Confirmed | Nepal Gazette (नेपाल राजपत्र), Part 5… |
| 20 Oct 2026 Tue | Dashain 4 of 7 - nationwide Kartik 3, 2083 |
Confirmed | Nepal Gazette (नेपाल राजपत्र), Part 5… |
| 21 Oct 2026 Wed | Dashain 5 of 7 - nationwide Kartik 4, 2083 |
Confirmed | Nepal Gazette (नेपाल राजपत्र), Part 5… |
| 22 Oct 2026 Thu | Dashain 6 of 7 - nationwide Kartik 5, 2083 |
Confirmed | Nepal Gazette (नेपाल राजपत्र), Part 5… |
| 23 Oct 2026 Fri | Dashain 7 of 7 - Dwadashi - nationwide Kartik 6, 2083 |
Confirmed | Nepal Gazette (नेपाल राजपत्र), Part 5… |
| 8 Nov 2026 Sun | Tihar 1 of 5 - Laxmi Puja / Deepawali - nationwide Kartik 22, 2083 |
Confirmed | Nepal Gazette (नेपाल राजपत्र), Part 5… |
| 9 Nov 2026 Mon | Tihar 2 of 5 - Govardhan Puja / Mha Puja - nationwide Kartik 23, 2083 |
Confirmed | Nepal Gazette (नेपाल राजपत्र), Part 5… |
| 10 Nov 2026 Tue | Tihar 3 of 5 - nationwide Kartik 24, 2083 |
Confirmed | Nepal Gazette (नेपाल राजपत्र), Part 5… |
| 11 Nov 2026 Wed | Tihar 4 of 5 - Bhai Tika - nationwide Kartik 25, 2083 |
Confirmed | Nepal Gazette (नेपाल राजपत्र), Part 5… |
| 11 Nov 2026 Wed | Falgunanda Jayanti - Kirat religion followers only Kartik 25, 2083 |
Fixed by law | Nepal Gazette (नेपाल राजपत्र), Part 5… |
| 12 Nov 2026 Thu | Tihar 5 of 5 - day after Bhai Tika - nationwide Kartik 26, 2083 |
Confirmed | Nepal Gazette (नेपाल राजपत्र), Part 5… |
| 15 Nov 2026 Sun | Chhath Parva - nationwide Kartik 29, 2083 |
Confirmed | Nepal Gazette (नेपाल राजपत्र), Part 5… |
| 3 Dec 2026 Thu | International Day of Persons with Disabilities - employees with disabilities only Mangsir 17, 2083 |
Confirmed | Nepal Gazette (नेपाल राजपत्र), Part 5… |
| 24 Dec 2026 Thu | Dhanya Purnima / Kirat Udhauli / Yomari Punhi / Jyapu Diwas - nationwide Poush 9, 2083 |
Fixed by law | Nepal Gazette (नेपाल राजपत्र), Part 5… |
| 25 Dec 2026 Fri | Christmas Day - nationwide Poush 10, 2083 |
Fixed by law | Nepal Gazette (नेपाल राजपत्र), Part 5… |
| 30 Dec 2026 Wed | Tamu Lhochhar - nationwide Poush 15, 2083 |
Confirmed | Nepal Gazette (नेपाल राजपत्र), Part 5… |
| 30 Dec 2026 Wed | Dura Mhaipu Nakuma - Dura community only Poush 15, 2083 |
Confirmed | Nepal Gazette (नेपाल राजपत्र), Part 5… |
Status is read from the record: fixed by law follows from a standing rule (a fixed date or the Easter computus); confirmed is dated in the cited official calendar and not flagged provisional; estimated is provisional or moon-sighting dependent; substitute stands in for a statutory day that fell on a weekend or was moved. Hover a status for the reason.
Every current Nepal value
Rate schedules and breakdowns
Withholding tax rates
5–15% across 5 withholding taxes — no single rate · in force from — · Official source: Income Tax Act 2058 (2002), s.88(1): in making payment 'for interest, natural… · last verified 10 Aug 2026 secondary
Rates by payment type
| key | label | rate | applies to | Source |
|---|---|---|---|---|
| dividends | Withholding on dividends (section 88(2)) | 5 | dividends paid by a resident company having source in Nepal, including to non-resident shareholders | Income Tax Act 2058 s.88(2): 'A… |
| FINAL withholding tax. An older English translation of the original Act shows 10% for s.88(2); the rate as amended stands at 5% per current IRD-derived guidance - see confidence_note. | ||||
| interest | Withholding on interest (section 88(1)) | 15 | interest having source in Nepal paid by a resident person, including to non-resident lenders | Income Tax Act 2058 s.88(1): in making… |
| The 6% (formerly 5%) concessional final rate on bank/financial-institution deposit interest applies only to natural persons for non-business deposits (s.88(3)); 15% is the general and the cross-border rate. Final for non-residents under s.92. | ||||
| royalties | Withholding on royalties and natural resource payments (section 88(1)) | 15 | royalties, natural resource payments and rent having source in Nepal, including payments to non-residents | Income Tax Act 2058 s.88(1): payments… |
| Final for non-residents under s.92. | ||||
| services | Withholding on service charges (section 88(1)) | 15 | service charges (service fees, consulting fees) having source in Nepal paid to persons other than resident VAT-registered providers - the rate that reaches non-resident service providers | Income Tax Act 2058 s.88(1): 'service… |
| The widely quoted 1.5% service-fee withholding is for RESIDENT VAT-registered providers only and never applies to non-residents. Separately, s.89(3) withholds 5% from payments to a non-resident under a 'deed or contract' (works/supply contracts); pure service fees to… | ||||
| nonresident-contracts | Withholding on contract payments to non-residents (section 89(3)) | 5 | payments by a resident person to a non-resident person under a deed or contract (e.g. works, supply and installation contracts) | Income Tax Act 2058 s.89(3): 'tax shall… |
| Distinct from the s.88(1) 15% service-charge withholding; which applies turns on whether the payment is under a contract within s.89(3) - a characterization question, flagged rather than resolved here. | ||||
Personal income tax bands
1–29% across 5 bands · in force from 2026-07-17 · Official source: आर्थिक विधेयक/ऐन, २०८३ (Finance Act, 2083, presented 15 Jestha 2083 = 29 May… · last verified 24 Jul 2026
| min | max | rate |
|---|---|---|
| 0 | 1000000 | 1 |
| 1000000 | 1500000 | 10 |
| 1500000 | 2500000 | 20 |
| 2500000 | 4000000 | 27 |
| 4000000 | — | 29 |
Statutory social-insurance contributions
0.27–28.33% across 4 contribution branches · in force from 2018-11-27 · Official source: सामाजिक सुरक्षा योजना सञ्चालन कार्यविधि, २०७५ (Social Security Scheme Operating… · last verified 11 Aug 2026
| key | label | rate total | rate employee | rate employer | unit | base | currency |
|---|---|---|---|---|---|---|---|
| medical_health_maternity | औषधि उपचार, स्वास्थ्य तथा मातृत्व सुरक्षा योजना — Medical Treatment, Health and Maternity Protection Scheme | 1 | — | — | percent | आधारभूत पारिश्रमिक — the worker's BASIC remuneration, not gross pay and not total remuneration. No ceiling and no floor. The scheme is financed out of the pooled 31 % of basic remuneration remitted to the Fund; the Procedure allocates 1 percentage point of that pool to this scheme but does not itself divide this scheme between the employee and employer sides, which is why those fields are null. The employer deducts 11 % from the worker and adds 20 % of its own. | NPR |
| Covers the contributor and the contributor's spouse for doctor's consultation, hospital admission and surgery fees, diagnosis and treatment costs, medicines on bill, antenatal care, delivery and post-natal treatment for six weeks, and treatment of the newborn for three months… | |||||||
| accident_disability | दुर्घटना तथा अशक्तता सुरक्षा योजना — Accident and Disability Protection Scheme | 1.4 | — | — | percent | आधारभूत पारिश्रमिक — basic remuneration. No ceiling, no floor. 1.40 percentage points of the pooled 31 % allocated to this scheme by the Procedure; not divided between the sides in the instrument. | NPR |
| THIS IS NEPAL'S OCCUPATIONAL-ACCIDENT BRANCH AND IT IS NOT RISK-RATED. A single 1.40 % applies to every employer whatever the industry — there is no hazard class, no experience rating and no separate employer liability premium of the kind found in most systems. Covers accident… | |||||||
| dependent_family | आश्रित परिवार सुरक्षा योजना — Dependent Family Protection Scheme | 0.27 | — | — | percent | आधारभूत पारिश्रमिक — basic remuneration. No ceiling, no floor. 0.27 percentage points of the pooled 31 %; not divided between the sides in the instrument. | NPR |
| The smallest branch in the system at 0.27 % — the one an engine is most likely to drop, and the one that most often breaks a reconciliation because 1 + 1.40 + 28.33 = 30.73, not 31. "Dependent family" is defined in the Procedure as any of the following surviving persons living… | |||||||
| old_age | वृद्ध अवस्था सुरक्षा योजना — Old Age Protection Scheme (pension plan and retirement benefit plan) | 28.33 | 10 | 18.33 | percent | आधारभूत पारिश्रमिक — basic remuneration. No ceiling and no floor. Composed, by the express terms of दफा १९(१), of the employer's 10 % in lieu of provident fund plus the employer's 8.33 % in lieu of gratuity (18.33 % together) and the worker's 10 % in lieu of provident fund. | NPR |
| NINE-TENTHS OF THE WHOLE CONTRIBUTION SITS HERE. 28.33 of the 31 points fund old age. It is internally split again: 20 points into the PENSION plan (निवृत्तिभरण, a life annuity) and 8.33 points into the RETIREMENT BENEFIT plan (अवकाश सुविधा, a lump sum), which is why the… | |||||||
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Every value above names the official instrument it came from and the date it takes effect, and we record when we last checked it. Where a value could not be verified against its own statute we do not publish an estimate — the series is simply absent. Where a question falls outside what we hold, the API refuses and explains, free of charge, rather than returning a number that looks right.