Nepal is a landlocked country in South Asia located in the Himalaya. With an estimated population of 26.4 million, it is 48th largest country by population and 93rd largest country by area. It borders China in the north and India in the south, east, and west while Bangladesh is located within only 27 km (17 mi) of its southeastern tip and Bhutan is separated from it by the Indian state of Sikkim. A Himalayan state, Nepal has a diverse geography, including fertile plains, subalpine forested hills, and eight of the world’s ten tallest mountains, including Mount Everest, the highest point on Earth. Kathmandu is the nation’s capital and largest city. Nepal is a multiethnic nation with Nepali as the official language.

Capital: Katmandu

Currency: Rupee

Timezone: UTC+5,45

Corporate tax rate: 20-30%

Personal tax rate: 1-40%

Capital gains tax: 5-10%

VAT: 13,5%

Tax residence: 183 days rule: world income is taxed with some exceptions.

CFC Rules: Yes

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