FAQs

Particular	Rs.	Tax Rate
Assessed as Indivisual
Upto	4,00,000	1%
Next	1,00,000	10%
Next	2,00,000	20%
Next	13,00,000	30%
Balance Exceeding	20,00,000	36%
Assessed as Couple
Upto	4,50,000	1%
Next	1,00,000	10%
Next	2,00,000	20%
Next	12,50,000	30%
Balance Exceeding	20,00,000	36%

Nature of Transaction	Tax Rates
Income earned from normal transactions	25% flat rate
Income earned providing shipping, air or telecom services, postage, satellite and optical fiber project	5%
Income earned providing shipping, air or telecom services through the territory of Nepal	2%
Repatriation of profit by Foreign Permanent Establishment	5%

Natural person engaged in	Tax Rates
Gas, cigarette business doing transaction with 3% margin or commission	0.25% of transaction amount
Other person except those involved in business as above (a)	0.75% of transaction amount
Person engaged in service business except doctor, engineer, auditor, player, actor or consultants	2% of transaction amount

Particular	Tax
Metropolitan, Sub-Metropolitan areas	Rs. 7,500
Municipal areas	Rs. 4,000
Other than municipal areas	Rs. 4,000

S.n	Particular	Normal Rate	Concession	Applicablr Rate*
1	Normal business	25%		25%
2	Entity operating as Special Industry under section 11 for whole year	25%	20%	20%
3	Other entities involved in business of operating (after construction) of ropeway, cable car, railway, tunnel or sky bridge	25%	20%	20%
4	Entity investing and operating trolley bus or trams	25%	52%	12%
5	Entity involved in construction and operation of airport	25%	40%	15%
6	Entity operating trolley bus or trams	25%	20%	20%
7	On transactions of cooperatives (other than tax exempted transactions) registered under Cooperative Act, 2074) (sub-metropolitan/metropolitan cities, respectively)	20%	50%	5%
8	On transactions of cooperatives (other than tax exempted transactions) registered under Cooperative Act, 2074) (municipality)	20%	75%	5%
9	Taxable income of Export of entity having income source from Nepal	25%	20%	20%
10	Entity those involved in construction or operation of public infrastructure and to be transferred to Nepal Government or involved in construction of hydropower house and its generation and transmission.	25%	20%	20%
11	Entity involved in the construction and operation of road, bridge or tunnelway	25%	52%	12%
12	Banks and financial institutions (Commercial Banks, Development Banks and Finance Companies)	30%	-	30%
13	Entity carrying General insurance business (Non-life Insurance)	30%	-	30%
14	Entity engaged in petroleum business under Nepal Petroleum Act, 2040	25%		25%
15	Entity engaged in business of cigarette, tobacco, cigar, chewing tobacco, pan masala, alcohol and beer	30%	-	30%
16	Entity engaged in Telecommunication and Internet service	30%	-	30%
17	Entity engaged in Money transfer	30%	-	30%
18	Entity engaged in Capital market business, Securities business, Merchant banking, Commodity future market, Securities and Commodity broker	30%	-	30%

Our Services

Starting from *

Private Company Registration

NPR 8,000*

Public Company Registration

NPR 17,000

Not for Profit Company Registration

NPR 25,000

NGO Registration

NPR 30,000

Udhyog Registration

NPR 20,000*

Gharelu Registration

NPR 8,000

Banijya Registration

NPR 10,000

PAN/VAT Registration

NPR 3,500

Ward Registration

NPR 5,000*

Exim Code Registration

NPR 5,000

Samajik Suraksha Kosh Registration

Click for info

Liquidation/De-registration

NPR 40,000*

Trademark Registration

NPR 25,000*

Patent and Design Registration

NPR 50,000*

NPR 25,000*

Three Month's Return of Company

NPR 2,500

Annual Return

Click for info

Share Lagat

NPR 12,000*

Amendment works related to Company

Click for info

Sakha Kayam/Thausari at IRD

NPR 3,500

Adhyawadik Letter

Click for info

Monthly Financial Reporting

NPR 5,000*

Preparation of Financial Statements

NPR 7,000*

Chart of Accounts

NPR 5,000

Internal Control Setup

NPR 20,000*

Finance and Accounting Manual (FAM)

NPR 20,000*

Due Diligence Review

NPR 25,000*

Special Reviews

*NPR 10,000

HR Manual

NPR 15,000*

Admin Manual

NPR 10,000*

Procurement Manual

NPR 10,000*

VAT Return Filing

NPR 1,000* Per Month

E-TDS Filing

NPR 1,000* Per Month

Tax Returns Filing

NPR 2,000*

Temporary/Business Closure

NPR 7,000*

Tax Clearance Certificate

NPR 5,000*

Advance Tax Return Filing

NPR 7,000*

Private to Public

NPR 12,000

Public to Private

NPR 20,000

Single Shareholder to Multi Shareholder

NPR 8,000

Multi Shareholder to Single Shareholder

NPR 8,000

Company Secretary

NPR 20,000 per month

FDI Consulting

NPR 20,000*

FDI Approval

NPR 200,000*

Financial Consulting

NPR 2,000 per hour

Corporate Law Consulting

NPR 2,000 per hour

Projected Financial Statements

NPR 8,000*

Provisional Financial Statements

NPR 5,000*

Business Plans

NPR 5,000*

Provisional and Projected

NPR 13,000*

Projected, Provisional and Business Plans

NPR 18,000*

Feasibility Reports

NPR 25,000*

Financial Credibility Check

NPR 15,000*

Exim Code Renewals

NPR 3,000*

Banijya Renewals

NPR 6,000*

Gharelu Renewals

NPR 6,000*

Udhyog Renewals

NPR 6,000*

Ward Renewals

NPR 6,000*

Employment Contract

Per Contract NPR 500

Legal Notices

NPR 3,000*

Rent Agreement

Per Agreement NPR 500

Power of Attorney

NPR 3,000*

Specific Agreement Drafting

NPR 10,000*

SME NEW

NPR 20,000*

Retainership NEW

NPR 10,000*

*The above service prices include VAT and is strictly the service fees for Upaya Services Limited, any extra government charges, taxes, fines, penalties and incidental costs are not included in the service fees stated above.*

*The below service prices include VAT and is strictly the service fees for Upaya Services Limited, any extra government charges, taxes, fines, penalties and incidental costs are not included in the service fees stated below.*

Starting from *

Registrations

Private Company Registration
NPR 8,000*
Public Company Registration
NPR 17,000
Not for Profit Company Registration
NPR 25,000
NGO Registration
NPR 30,000
Udhyog Registration
NPR 20,000*
Gharelu Registration
NPR 8,000
Banijya Registration
NPR 10,000
PAN/VAT Registration
NPR 3,500
Ward Registration
NPR 5,000*
Exim Code Registration
NPR 5,000
Samajik Suraksha Kosh Registration
Click for info
Liquidation/De-registration
NPR 40,000*
Trademark Registration
NPR 25,000*
Patent and Design Registration
NPR 50,000*
Copyright Registration
NPR 25,000*

Compliance

Three Month's Return of Company
NPR 2,500
Annual Return
Click for info
Share Lagat
NPR 12,000*
Amendment works related to Company
Click for info
Sakha Kayam/Thausari at IRD
NPR 3,500
Adhyawadik Letter
Click for info

Accounting

Monthly Financial Reporting
NPR 5,000*
Preparation of Financial Statements
NPR 7,000*
Chart of Accounts
NPR 5,000
Internal Control Setup
NPR 20,000*
Finance and Accounting Manual (FAM)
NPR 20,000*
Due Diligence Review
NPR 25,000*
Special Reviews
*NPR 10,000
HR Manual
NPR 15,000*
Admin Manual
NPR 10,000*
Procurement Manual
NPR 10,000*
Other Customized Services
Case to Case Basis

Taxation

Bank Works

Projected Financial Statements
NPR 8,000*
Provisional Financial Statements
NPR 5,000*
Business Plans
NPR 5,000*
Provisional and Projected
NPR 13,000*
Projected, Provisional and Business Plans
NPR 18,000*
Feasibility Reports
NPR 25,000*
Financial Credibility Check
NPR 15,000*

Advisory

Company Secretary
NPR 20,000 per month
FDI Consulting
NPR 20,000*
FDI Approval
NPR 200,000*
Financial Consulting
NPR 2,000 per hour
Corporate Law Consulting
NPR 2,000 per hour

General Agreement Drafting

Employment Contract
Per Contract NPR 500
Legal Notices
NPR 3,000*
Rent Agreement
Per Agreement NPR 500
Power of Attorney
NPR 3,000*
Specific Agreement Drafting
NPR 10,000*

Special Packages

SME NEW
NPR 20,000*
Retainership NEW
NPR 10,000*

Renewals

Exim Code Renewals
NPR 3,000*
Gharelu Renewals
NPR 6,000*
Udhyog Renewals
NPR 6,000*
Ward Renewals
NPR 6,000*

Conversions

Private to Public
NPR 12,000
Public to Private
NPR 20,000
Single Shareholder to Multi Shareholder
NPR 8,000
Multi Shareholder to Single Shareholder
NPR 8,000

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FAQ Frequently Asked Questions

Legal

Financial

What are the documents required to register a Company?
- A0A and MOA Agreement between promoters Approval of incorporation Copy of citizenship
What are the required documents if the promoter is a company?
- Company registration certificate of promoter company Board minute of the company for incorporation
What are the required documents if the company is the foreign Company?
- Approval from concerned Government Department certificate of incorporation of company and deed of incorporation of the company
What is the time duration to complete the registration of the Company?
- Once the proposed name of the company is approved, it takes maximum of a week for the registration of the company.
What are the governmental organizations where we can register our company?
- Office of Company registrar located in Tirpureshwor, Kathmandu is the only office where company is registered.

Who should register in VAT?
- Company having annual transaction exceeding (sales or purchase whichever is higher) exceeding 50 lakh and service provider with annual transaction exceeding RS 20 lakh.
Is VAT Compulsorily for all?
- The individual or business exceeding the above mentioned threshold of transaction except transaction in VAT exempt goods & services. Whereas for the following businesses even below the threshold, VAT registration is mandatory: Hardware, sanitary, furniture, fixtures ,furnishings, automobiles, motor parts, electronics, marbles, education consultancy, health club, catering service, park place, discothèque, color lab, parking services, restaurant with bar, dry cleaners with machinery, accounting and auditing services.
When shall be VAT filed and paid?
- Every taxpayer shall upon making assessment of the tax payable by him/her in every month, shall submit the tax description as prescribed in tax office within Twenty five days of the completion of that month. The VAT amount shall also be paid within the Twenty five days of the completion of that period. Unable to submit transaction detail and pay the VAT liability within the specified period will be liable to additional fines and penalty.
What is tax (VAT) rate in Nepal?
- VAT rate in Nepal is 13%.
When shall one file the annual Income Tax return?
- Taxpayer shall upon making assessment of tax for a fiscal year shall submit the transaction detail in tax office within the six month from the end of a fiscal year (i.eAshadh end).
What is the tax rate in Nepal?
How can one obtain tax clearance certificate?
- Taxpayer after submitting the tax return for the period or FY in tax office after paying all taxes and due can apply for tax clearance certificate. If tax officer finds all the submitted documents and dues to be satisfactory he issues the tax clearance certificate

199 Shree Marg, Pulchowk, Lalitpur, Nepal
Call Center: 9761693750
Contact No: +977-01-5520257
Contact Office: Province 1 Itahari-6, Sunsari, Nepal
Phone 9761693757/58
info@ubs.com.np

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