Nepal VAT Rates 2026
Nepal (नेपाल (Nepāl)) levies Value Added Tax as मूल्य अभिवृद्धि कर (VAT). The standard rate is 13%, applied to most goods and services. Nepal applies a single flat rate with no reduced rates.
Current rates — 2026
| Type | Rate | Applies to |
|---|---|---|
| Standard | 13% | Most goods and services |
| Zero-rated | 0% | Exports |
Registration and filing
| Registration threshold | NPR 5,000,000NPR 5 million turnover for goods; NPR 3 million for services and mixed supplies |
| Tax authority | Inland Revenue Department (IRD) |
| Filing frequency | Monthly returns; bi-monthly or four-monthly for some categories |
Access rates via API
The TaxID API returns current VAT and GST rates for 200+ countries and territories. Use the /api/v1/rates/NP endpoint to get Nepal data programmatically. Responses are cached for 24 hours.
curl http://localhost:3000/api/v1/rates/NP
# No authentication required for rate lookups
# Response:
# { "country_code": "NP", "tax_type": "vat",
# "standard_rate": 13, "reduced_rates": [],
# "currency": "NPR", "last_updated": "2026-06-12" }Fetching the rate in code
// Fetch current Nepal VAT rates (no auth required)
const rates = await fetch('http://localhost:3000/api/v1/rates/NP').then(r => r.json());
// → { standard_rate: 13, reduced_rates: [],
// currency: 'NPR' }
applyRate(rates.standard_rate);About Nepal VAT
Nepal has run a single 13% VAT rate since 2005, resisting the multi-rate drift of its neighbours — the IMF regularly cites it as a regional example of rate simplicity. Basic agricultural produce, the livelihood of most of the population, is exempt rather than zero-rated. Foreign digital service providers above NPR 3 million in Nepali sales must register under rules introduced in 2023, and lottery-style incentives reward consumers who collect VAT invoices.
VAT in Nepal is administered by the Inland Revenue Department (IRD).
Sources: PwC Worldwide Tax Summaries · Inland Revenue Department Nepal (accessed Jun 2026)
Rate history
- 1997VAT introduced at 10%, raised to 13% in 2005 — unchanged since
Frequently asked questions
What is the VAT rate in Nepal in 2026?
A single 13% rate, unchanged since 2005; exports are zero-rated and basic agricultural goods are exempt.
When must a business register for VAT in Nepal?
Above NPR 5 million annual turnover for goods or NPR 3 million for services — voluntary registration is allowed below.
Related concepts and guides: