Nepal VAT rate
Standard rate of value added tax charged under section 7(1) of the Value Added Tax Act, 2052 (1996), administered by the Inland Revenue Department. Nepal's VAT year follows the Bikram Sambat fiscal year (mid-July to mid-July).
| Current value | 13 percent |
|---|---|
| In force from | 2005-01-14 |
| Official source | मूल्य अभिवृद्धि कर ऐन, २०५२ (Value Added Tax Act, 2052), section 7(1) as amended: 'यस ऐन बमोजिम लाग्ने करको दर तेह्र प्रतिशतको एकल दर हुनेछ' — the rate of tax chargeable under this Act shall be a SINGLE rate of thirteen percent; section 7(2) charges zero rate on the goods and services listed in Schedule 2. Consolidated text published by the Inland Revenue Department as 'मूल्य अभिवृद्धि कर ऐन, २०५२ (आर्थिक ऐन, २०८२ ले गरेको संशोधन सहित)', 18 Poush 2082 |
| Last verified | 2026-07-24 |
| Verification | primary — No verification limitation recorded — read from the official source cited. |
| Provenance | source fingerprint |
What this value means
13% since the Financial Ordinance, 2061 (Magh) — the Act's own footnote to section 7 records the amendment as 'आर्थिक अध्यादेश, २०६१' with commencement dates 2061/04/01 and 2061/10/01, i.e. the mid-year (Magh) tranche; the original Act made the rate whatever the annual Finance Act specified, and the Financial Ordinance, 2059 had fixed it at TEN percent. The instrument carries only the BS date 2061/10/01, so the Gregorian equivalent (14 January 2005) is a calendar conversion, not a date printed on the instrument. The 13% single rate has been carried forward unchanged by every Finance Act since, including आर्थिक विधेयक, २०८३. NEPAL IS LEAVING THE SINGLE-RATE MODEL — READ THIS BEFORE QUOTING '13%' AS THE ONLY NEPALI VAT RATE. Section 55 of the Finance Bill/Act 2083 inserts two new sub-sections into section 7: (1क) empowers the Government of Nepal, by notice in the Nepal Gazette, to fix MULTIPLE rates not exceeding the section 7(1) rate and to specify the goods and services they apply to — this took effect IMMEDIATELY on presentation (15 Jestha 2083 = 29 May 2026), because section 1(2) of the Act puts section 55 in the immediate-commencement list; and (1ख) requires a resident ride-sharing operator (in respect of transport and haulage supplied by drivers on its platform) and a person supplying electricity to final consumers to assess and collect tax at FIVE PERCENT of the taxable value — this sub-section is one of only two items expressly CARVED OUT of immediate commencement and instead started on 2083 Shrawan 1 = 17 July 2026. So as of the confirmation date Nepal has a 13% standard rate plus a statutory 5% rate for ride-sharing transport and household electricity, and the machinery to gazette more. A summary that says 'Nepal: VAT 13%, single rate' is now incomplete. REGISTRATION AND ADMINISTRATION: the same section also replaces section 14क on electronic invoicing (the Department may compel named taxpayers onto its Central Billing Monitoring System, CBMS) and adds section 8(2ख) putting the collection obligation on the ride-sharing platform operator — that sub-section is the second carve-out and likewise starts 17 July 2026. SOURCING TRAP: the operative fiscal instrument is published by the Ministry of Finance and by the IRD under the title 'आर्थिक विधेयक, २०८३' (Economic BILL, 2083), dated 15 Jestha 2083 (29 May 2026, Finance Minister Dr Swarnim Wagle), at https://giwmscdnone.gov.np/media/pdf_upload/आर्थिक विधेयक, २०८३_lzxbrvm.pdf and https://mof.gov.np/content/1742/economic-bill--2083/. The authenticated Act text (आर्थिक ऐन, २०८३) had not been posted on the Nepal Law Commission site at confirmation — its most recent Finance Act there is आर्थिक ऐन, २०८२ of 30 Shrawan 2082. IRD's own notice pages already refer to 'आर्थिक ऐन, २०८३', so the Bill has been enacted; the text served here is the Government's published text of that instrument. ACCESS: ird.gov.np renders its document links only in the page body (no PDF hrefs in the visible markup for some pages) — the actual consolidated Act PDFs sit on the shared government CDN giwmscdnone.gov.np and are text-extractable.
Earlier values
| From | Value | Source |
|---|---|---|
| 1997-11-16 | 10 | मूल्य अभिवृद्धि कर ऐन, २०५२, footnote 28 to section 7, recor |
Get it programmatically
curl https://asiaref.dev/v1/np/vat
# $0.001 per call — x402 on Base (USDC). No key, no signup.
# History: curl https://asiaref.dev/v1/np/vat/history?from=2020-01-01
# Provenance: curl https://asiaref.dev/provenance/np/vatOther Nepal series: policy interest rate · minimum wage · public holidays · inflation rate (CPI) · corporate tax rate · income tax rates