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Advanced mode: You will see the effect of rounding on the VAT amount to be paid. See how the calculation is done.
See also: Percentage calculator
VAT Calculator calculates the VAT amount as well as the price with and without VAT. The VAT % is pre-filled, but you can change it or clear the value. The results are rounded to your desired precision. You can also make a currency conversion.
You can also choose the VAT% by clicking the percentages in the tables below.
Nepal | |
| standard rate | 13% Most taxable goods and services that are not exempt, zero-rated or subject to the special 5% rate. The 13% rate also applies to electricity supplied to business, government and other non-household consumers on their full consumption, and to the ride-sharing platform operator's own commissions and service fees. |
| reduced rate | 5% From 17 July 2026, transportation and delivery services provided by riders through a resident ride-sharing platform are subject to 5% VAT on the rider's service charge; the platform collects and remits the tax on the rider's behalf. For household electricity, consumption up to 50 units per month is exempt and the electricity consumed above 50 units is subject to 5% VAT. |
| zero rate | 0% Exports of goods from Nepal and qualifying services supplied to persons outside Nepal. The zero rate also applies to specified supplies enjoying diplomatic or treaty-based facilities, qualifying supplies to industries in special economic zones and certain other supplies expressly listed in Schedule 2, including specified locally produced machinery, equipment and materials for qualifying energy and industrial projects. Related input VAT may generally be deducted or refunded. |
| exempt without deduction | Schedule 1 contains VAT-exempt goods and services without the normal right to deduct related input VAT. The exemptions include many basic agricultural products and necessities, specified agricultural inputs, healthcare and medicines, education, books and printed publications, cultural and handicraft activities, many passenger and freight transport services, specified financial and insurance services, certain land and building transactions, and betting, casino and lottery activities. From 17 July 2026, the exemptions also include electricity supplied between electricity-trading businesses and household electricity consumption up to 50 units per month, as well as specified services of insurance agents, e-library services, paneer, labour charges for manufacturing gold and silver ornaments and prescribed eyeglasses. |
| out of scope | When a VAT-registered person transfers an ongoing business to another VAT-registered person, VAT is not charged on the transfer of ownership, provided the statutory conditions are met. The purchaser succeeds to the predecessor's VAT liabilities. |
| reverse charge | A person in Nepal receiving a taxable service from an unregistered person outside Nepal must self-assess and pay Nepalese VAT on the service. Reverse charge also applies in specified domestic cases, including the hire of a freight vehicle or receipt of freight transportation services from an unregistered supplier. Where the recipient is VAT-registered and the normal deduction conditions are met, the VAT accounted for may generally be claimed as input VAT. |
| VAT registration threshold | VAT registration is generally not compulsory where taxable turnover during the preceding twelve months does not exceed NPR 5,000,000 for businesses dealing in goods, hiring out freight vehicles or providing freight transportation services, or NPR 3,000,000 for service businesses and businesses making mixed supplies of goods and services. Different compulsory-registration rules apply to specified activities. Non-resident suppliers of electronic services or offline international air-transport services must register when their taxable Nepal turnover exceeds NPR 3,000,000 during the preceding twelve months. |
| Past changes: | |
| 17 Jul 2026 | VAT exemptions are revised. New exemptions include specified services supplied by insurance agents, e-library services, paneer, labour charges for manufacturing gold and silver ornaments and goods, and prescription eyeglasses. Electricity supplied between electricity-trading businesses and household electricity consumption of up to 50 units per month are also exempt. Inland Revenue Department – Finance Act 2083 information handbook |
| 17 Jul 2026 | Nepal introduces a new 5% VAT rate. Transportation and delivery services provided by riders through resident ride-sharing platforms become subject to 5%, while the platforms' own commissions remain subject to 13%. Household electricity consumption up to 50 units per month is exempt; consumption above 50 units is subject to 5% on the excess units. Electricity supplied to non-household consumers is subject to 13%. Inland Revenue Department – Finance Act 2083 |
| 17 Jul 2025 | VAT exemptions for specified diamonds, precious stones and semi-precious stones are removed, making the affected goods subject to the standard 13% VAT rate. The Finance Act also expands exemptions and zero-rating for several agricultural, medical, renewable-energy and industrial items. Inland Revenue Department – VAT Act as amended by Finance Act 2082 |
| 14 Jan 2005 | The standard VAT rate increases from 10% to 13%. International Monetary Fund |
Note! The VAT information on this page is general information, not tax advice. The information is not exhaustive. VAT rules include many exceptions and special cases. Check the treatment of your situation in the tax administration's guidelines. The information was checked on 22 Sep 2026.
VAT rounding: the EU, the UK and other European countries
The EU VAT Directive and the Court of Justice of the European Union leave VAT rounding rules to be decided at national level. National rules vary. In the UK, HMRC allows VAT on B2B invoices to be rounded down to the nearest whole penny.
Roundings in VAT calculation: Mathematically impossible prices?
There are a whole range of VAT-inclusive prices that cannot be mathematically arrived at if the tax is calculated from the VAT-free price. One example is 3.99. These prices are also possible, but then the VAT-free price must be interpreted as rounded.
VAT Gap - How much VAT is left uncollected in EU countries?
9.5% of VAT was left uncollected in EU countries. See the list of EU countries and candidate countries.
In Europe there is VAT - in the US sales tax
In Europe, companies belonging to the production chain account for the VAT paid by the consumer to the state in proportion to their value added. The US sales tax, on the other hand, is billed entirely by the company that made the consumer sale. Sales tax is paid to local operators, not to the state.
Many of today's taxes were already in use in Antiquity. Deciding on taxation has moved from autocrats to parliaments and the level of taxation has risen. In earlier times taxes were used to wage wars, today taxes are used to maintain welfare states.
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