Global Trade Alert
Global Trade Alert

Nepal: Tax imposed on non-resident digital service providers

Announcement

17 Jul 2022

Nepal has imposed a tax on digital services provided by non-resident persons to Nepalese customers.

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Number of interventions

1

1 certainly harmful

0 likely harmful

0 liberalising

List of interventions

Implementation date

17 Jul 2022

Revocation date:

No revocation date

Updated: 17 Jul 2022
Internal taxation of imports In force

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...

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