Nepal MOF Posts Draft 2023 Finance Bill

June 2, 2023, 5:00 AM UTC

The Nepalese Ministry of Finance May 30 posted online a draft of the proposed 2023 finance bill. The draft bill includes proposals for: 1) a 2 percent luxury tax on services provided by five-star hotels, imported liquor, and precious stones valued over 1 million Nepalese rupees (US$7,554); 2) a 5 percent tourist tax on foreign tour packages for residents traveling abroad; 3) a 1 percent discretionary employment tax for individuals eligible for discretionary employment; 4) VAT payment requirements and exemptions; and 5) income tax exemptions for individuals with permanent employment in the field of education. [Nepal, Ministry of Finance, 05/30/23] ...

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