Nepal VAT Calculator

Calculate Value Added Tax as per Nepal's tax regulations

VAT Calculation

Nepal VAT Guide

Current VAT Rates in Nepal (2024)

  • Standard Rate: 13% (applies to most goods and services)
  • Zero Rated: 0% (exports and certain specified goods)
  • Exempt: No VAT (basic food items, healthcare, education)

VAT Registration Requirements

Businesses must register for VAT if:

  • Annual turnover exceeds NPR 2 million for goods
  • Annual turnover exceeds NPR 500,000 for services
  • Importing goods (mandatory regardless of turnover)

VAT Filing in Nepal

  • Monthly VAT returns must be filed by the 25th of the following month
  • Payment must be made along with return submission
  • Annual reconciliation return by mid-January
For official information, visit Inland Revenue Department, Nepal. This calculator is for estimation only.

VAT Calculation Results

Original Amount
Rs. 1,000
VAT Amount
Rs. 130
Net Price (Excl. VAT)
Rs. 1,000
Gross Price (Incl. VAT)
Rs. 1,130

VAT FAQs for Nepal

What is the current VAT rate in Nepal?
The standard VAT rate in Nepal is 13% as of 2024. Some goods and services are zero-rated or exempt from VAT.
Who needs to register for VAT in Nepal?
Businesses with annual turnover exceeding NPR 2 million for goods or NPR 500,000 for services must register for VAT. Importers must register regardless of turnover.
What is the difference between zero-rated and exempt supplies?
Zero-rated supplies are taxable at 0% (exported goods, some specified items) where input tax can be claimed. Exempt supplies (basic food, healthcare, education) don't charge VAT and input tax cannot be claimed.
When are VAT returns due in Nepal?
Monthly VAT returns must be filed by the 25th of the following month. Annual reconciliation returns are due by mid-January each year.
What are the penalties for late VAT filing?
Late filing incurs a penalty of 5% of the tax due or NPR 1,000 (whichever is higher) plus 15% annual interest on outstanding amounts.