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Nepal: Tax imposed on non-resident digital service providers

Description

Effective 17 July 2022, the Inland Revenue Department of Nepal has imposed a 2% digital service tax on non-resident individuals supplying electronic services in Nepal. Annual transactions up to NPR 2 ...

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Intervention Details

Intervention Type

Internal taxation of imports

MAST Chapter

F: Price-control measures, including additional taxes and charges

Implementation date

17 Jul 2022

Revocation date

No revocation date

Implementation level

National

Affected flow

Inward

Announced as temporary

No

Eligible firms

all

Affected Trading Partners

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Affected Sectors

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Affected Products

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