The Big Idea

Nepal is quietly rewiring its economy for the digital age.

The Finance Bill 2082 makes one bet clear: cut friction for tech, green energy, and tourism — and tax what the old economy leaves behind.

🏷️ 5 Pillars

📅 Effective FY 2082/83

💡 VAT · Income Tax · Customs · Excise · TDS

The Moves That Matter

Four numbers. One direction.

↓ CUT

1%

Customs on solar, wind & EV charging gear

↓ HALVED

30→15%

Import duty on sugar & molasses

↑ RAISED

10→15%

Excise on lead-acid engine batteries

⊕ NEW

90 days

Threshold for foreign "digital presence" tax

Translation: Green tech & IT get a red carpet. Legacy polluters and foreign digital services get the bill.

Who Wins

If you're building here,
the math just changed.

💻

IT & SaaS

Full income tax exemption for year-round IT operations. Cloud, BPO, data — all in.

⚡

Clean Energy

1% duty on solar/wind storage + EV infra. The import wall is basically gone.

🏨

Tourism

Hotels & resorts get the same exemptions as Special Industries. Build, scale, repeat.

The takeaway

Nepal is picking winners. Are you one of them?

The Catch

Someone has to pay for the party.

↑ SIN TAX

Up to 40%

Nicotine & Vapes

E-cigs jump to 20% customs + 60% excise. Oral & transdermal nicotine hit 40%.

↑ EXTRACTION

100%

Raw Wood Export

Export duty doubled from 50% → 100%. Value-add at home, or don't ship at all.

⊕ DIGITAL NET

90 days

Foreign Platforms

Serve Nepali users 90+ days/year? Congrats — you now have a tax address here.

Reality check: The budget isn't free money — it's a rebalance. Old industries subsidize the new ones.

The Playbook

Four plays. Pick yours.

01

Register that IT company. Today.

Year-round IT ops = full income tax exemption. The clock starts when you incorporate.

02

Import green infra — now.

Solar panels, wind batteries, EV chargers at 1% duty. Stock up before policy shifts.

03

Go cashless on payouts.

Digital wallet cashbacks & incentives are now TDS-free for consumers. Reward loyalty, lose less.

04

File on time. Seriously.

Late filing = 0.1% of assessable income or Rs.1,200/statement. The math is brutal for stragglers.

FY 2082/83

The next decade of Nepal gets written now.

Policy moved. The question is whether capital, talent, and ambition move with it.

Source: Finance Bill 2082 · NBSM Highlights · 🇳🇵 Built in Nepal