Solar Projects in Nepal : Due Diligence Items to Watchout in 2026
Nepal has relied on
hydropower for decades, but the country’s energy planners have started treating
solar as a necessary complement rather than an afterthought. Hydropower
generation in Nepal is seasonal, with output falling sharply in the dry winter
months just as demand peaks, while solar irradiation is comparatively steady
and can plug the gap. The...
Tax Concessions Under Nepal’s Industrial Enterprises Act and Income Tax Act: Cumulative or Exclusive in 2026?
IntroductionThe question of whether tax concessions granted under Nepal’s Industrial Enterprises Act can be claimed together with concessions available under the Income Tax Act has significant implications for manufacturing industries. The issue became the subject of litigation before the Supreme Court of Nepal in Mainawati Steel Industries Pvt. Ltd. and...
Safe Harbour Rules in Nepal: Complete Guide to Transfer Pricing Under the Income Tax Act
IntroductionNepal has introduced a statutory Safe Harbour framework for transfer pricing through the amendments made by the Finance Act, 2083 to the Income Tax Act, 2058. The new provision, Section 33A, establishes prescribed conditions under which eligible taxpayers can determine the transfer price of specified transactions by applying the statutory safe...
Tax Exemption Certificate in Nepal: Complete Guide Under the Income Tax Act for Non-Profit Organizations
Introduction to Tax Exemption for Non-Profit Organizations in NepalNon-profit, social, religious, educational, charitable, and public-benefit organizations in Nepal operate under a tax framework that distinguishes between ordinary taxpayer registration and recognition as an organization entitled to enjoy income tax exemption. Registration as an NGO,...
FinTech License Approval in Nepal (2026 Update)
IntroductionThe financial technology (FinTech) sector in Nepal has experienced steady growth over the past decade. The increasing use of digital payment systems, mobile banking, internet banking, QR code payments, electronic wallets, and online financial services has changed the way individuals and businesses conduct financial transactions. Financial...
Educational Consultancy Registration in Nepal 2083 (2026): Complete Guide to the New Rules
IntroductionThe Government of Nepal has introduced the Educational Consultancy Service Regulation, 2083 (2026) to establish a more accountable, transparent, and quality-oriented regulatory framework for educational consultancy institutions operating in Nepal. The regulation introduces comprehensive standards relating to registration, licensing, financial...
How to Get Microbrewery License in Nepal (2026 Updated)
Microbreweries have become a growing segment of Nepal’s hospitality and beverage industry. Restaurants, hotels, resorts, pubs, and independent breweries are increasingly producing craft beer for sale to consumers. However, manufacturing beer in Nepal is a regulated activity. No person or company can establish or operate a microbrewery without obtaining...
Limitations Can Be Extended in an Emergency: SC Dish Home Case 2026
In the landmark ruling of Dish Media Network Limited vs. Revenue Tribunal Kathmandu et al. Writ No. 080-WO-0380, January 18, 2024 (2080/10/05 B.S.) (“Dish Home Case,”) the division bench of the Supreme Court of Nepal established a vital precedent bridging the gap between special tax statutes and general civil procedures. The bench, comprising...
Child Custody Law in Nepal 2026/2083
Understanding Child Custody Law in NepalIntroductionChild custody law in Nepal is one of the most sensitive issues arising after the breakdown of a marriage or separation of parents. While child custody litigation in Nepal between spouses may eventually conclude through divorce, judicial separation, or settlement, the welfare and future of the child continue to...
NRN Can Buy Property in Nepal 2026/2083
NRN Can Buy Property in Nepal 2026/2083NRN property ownership in Nepal refers to the legal framework that allows Non-Resident Nepalis to acquire, hold, and transfer immovable property within Nepal under specific legal conditions. The governing legal structure is primarily derived from the Non-Resident Nepali Act, 2064, the Land Act, 2021 (BS), and related land...