Repatriation of profit by Foreign Permanent EstablishmentĬorporate Income Tax In Nepal: Type of Business Shipping, air, or telecom services through the territory of Nepal Through shipping, air or telecom services, postage, satellite, and optical fiber project ![]() Tax Rate In Nepal For Non-Residents: Source of Income Income Tax Rate In Nepal For Married Couple: Annual Income ![]() Subsections (1) and (2) of Section 1 of Schedule 1 Income Tax Rate In Nepal For Individual (Unmarried): Annual Income Government of Nepal, Ministry of Finance, Inland Revenue Department, the Tax rate applicable for natural persons (for the income year 2078/79): In the case of taxpayers registered as a sole proprietorship, one percent tax will not be levied on the income from retirement, pension fund, and natural person contributing to the contribution-based social security fund.
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