Moving to Nepal
8 ways to move to Nepal in our guide: 1 talent scheme, 1 investor route, 1 pay-to-stay route, 1 business / startup route, 1 work visa, 1 student visa, 1 route by nationality or ancestry, 1 spouse visa.
No digital nomad visa. Smallest investment: Investor residential visa, $100k+. Checked against official sources on .
Nepal offers a range of residential options for foreigners, from investors and business people to retirees and those with special contributions. The routes are distinct, and each has its own requirements and conditions.
Talent schemes · 1
Investing · 1
Investor residential visa
Investment needed: $100k+
Retire or live on savings · 1
Residential visa · no business
Income needed: $20k+ a year
Business / Startup · 1
Business visa
Investment needed: NPR 20M+ ≈ $130k
Work · 1
Student · 1
Study visa
For your nationality or ancestry · 1
Open only to citizens of certain countries or to people with family roots here. Unlike free movement, each needs an application.
NRN visa (Nepali origin)
First stay: 1 yr
Spouse visas · 1
For people married to, or in a partnership with, a citizen or permanent resident.
Marriage visa
First stay: 6 mo
Free movement and visa-free stays · 1
Free movement by treaty · Lets you live here
Open to 1 passport: India.
Tax
Resident individuals are taxed on their taxable income, with rates starting low and rising. Non-residents are taxed on Nepal-source income. Residence is based on abode, presence of a certain number of days, or government posting.
Standard rules
Personal income tax: 1% on the first NPR 1,000,000, rising to 29%
Details
- Who: A person is resident if the ordinary place of abode is in Nepal
- Limit: NPR 1M/yr ≈ $6,520
Resident individuals pay 1% on taxable income up to NPR 1,000,000, (≈ $6,520) then 10% up to NPR 1,500,000, (≈ $9,770) 20% up to NPR 2,500,000, (≈ $16,300) 27% up to NPR 4,000,000 (≈ $26,100) and 29% above that, in income year 2083/84 under the Income Tax Act as amended by the Finance Act 2083.
Taxed on
Taxable income of residents (employment, business, investment) and Nepal-source income of non-residents; a single table now applies to individuals and couples.
Who it applies to
- A person is resident if the ordinary place of abode is in Nepal, if present in Nepal 183 days or more in a continuous 365-day period, or if posted abroad by the Government of Nepal.
Exclusions
- The 1% rate is not charged to taxpayers registered as a sole proprietorship, on pension income, or on the income of a person who contributes to a pension fund or the contribution-based Social Security Fund.
- Non-resident individuals pay a flat 25% on taxable income from Nepal.
Limits
- NPR 1,000,000 a year (≈ $6,520) · Upper limit of the 1% band
- NPR 1,500,000 a year (≈ $9,770) · Upper limit of the 10% band
- NPR 2,500,000 a year (≈ $16,300) · Upper limit of the 20% band
- NPR 4,000,000 a year (≈ $26,100) · Above this income the rate is 29% (27% plus 2 percentage points)
Days in the country
- At least 183 days in any continuous 365-day period · A natural person present in Nepal for 183 days or more in a continuous 365-day period is resident.
Tax residence
Residence is tested by ordinary place of abode, by presence of 183 days or more in any continuous 365-day period, or by posting abroad by the Government of Nepal.
Visas
Visa status does not itself decide tax residence; the presence test counts days in Nepal.
Other taxes
Residents may claim a credit for foreign-source income tax paid on assessable foreign-source income, limited to the average Nepali rate; social security and VAT are separate.
Checked against official sources on Change log
Special regime
Information technology services export: 50% tax reduction
Tax relief
Details
Income earned in foreign currency from exporting information-technology based services is taxed at half the normal tax, until fiscal year 2084/85.
Taxed on
Income received in foreign currency from exported business process outsourcing, software programming, cloud computing and other IT-based services.
Who it applies to
- A person who exports IT-based services (business process outsourcing, software programming, cloud computing and similar) and earns foreign currency for them.
Exclusions
- The 50% reduction applies only to tax on the income received in foreign currency and only until fiscal year 2084/85.
Tax residence
Applies to persons liable to tax in Nepal on the exported services income.
Visas
Independent of any visa; a work or business route is still needed to work in Nepal.
Other taxes
The Act also gives a 50% reduction on the tax on income from other exports of Nepal-source goods and services.
Checked against official sources on , some details partly verifiedChange log
Checked against official sources on Change log
Nepal in pictures
Arriving in Nepal: first steps
- Ensure you have health insurance that meets Nepal's requirements.
- Register your address with the local authorities if you plan to stay long-term.
- Open a local bank account for daily transactions and to meet visa requirements.
- Apply for the appropriate visa category before or soon after arrival.
- Obtain a tax clearance certificate if you will be earning income in Nepal.
- Keep copies of all documents, including passport, visa, and recommendations.
Questions people ask
What special talent visas does Nepal have?
Nepal has 1 talent scheme. It is Distinguished person visa.
How much do you need to invest for residency in Nepal?
Nepal has 1 investor route. Investor residential visa asks for an investment of at least $100,000 and gives a first stay of 1 year that can be renewed.
Can I retire or live in Nepal on my savings or pension?
Nepal has 1 retirement or pay-to-stay route. Residential visa · no business asks for an income of at least $20,000 a year and gives a first stay of 1 year that can be renewed.
Can I move to Nepal by starting a business?
Nepal has 1 business or startup route. Business visa asks for an investment of at least NPR 20,000,000 (≈ $130,000) and gives a first stay of 5 years that can be renewed.
What work visas does Nepal offer foreigners?
Nepal has 1 work visa. Work visa gives a first stay of 1 year that can be renewed.
How do I get a student visa for Nepal?
Nepal has 1 student visa. It is Study visa.
Can my nationality or ancestry give me residence in Nepal?
Yes. Nepal has 1 route by nationality or ancestry. NRN visa (Nepali origin) gives a first stay of 1 year that can be renewed.
Can I join my spouse or partner in Nepal?
Yes. Nepal has 1 spouse visa. Marriage visa gives a first stay of 6 months that can be renewed.
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≈ USD figures are approximate: daily reference rates from ExchangeRate-API, dated 12 Oct 2026, refreshed when the site is updated.
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