Nepal is a sovereign, independent land-linked country located in South Asian region. It is located in the southern slope of Himalayas. Two gigantic countries frame Nepal from all four sides; China in North and India in East, West and South, keeping it away from any sea or ocean.

A foreign investor may repatriate its investment and/or earnings in accordance with the prevailing laws of Nepal after paying all applicable taxes. The foreign currency exchange facility to repatriate the foreign investment and earned money is provided by NRB normally based on approval/ recommendation of Foreign Investment Approving Authority or the concerned body.

Foreign Investment can be made in any industry in the following forms through investment in shares in a new or existing industry, in foreign currency,

Nepal levies a variety of direct and indirect taxes such as income tax (corporate income tax and personal income tax), value added tax, excise duty, customs duty, property related tax (land registration tax, property transfer tax) and others. Some of the major provisions of such taxes is given below:

Foreign Investment includes the investments by a foreign investor in Nepal, through shares in foreign currency, reinvestment of earnings,