Corporate tax rates in Nepal vary based on the type of business entity, generally falling within the range of 25% to 30%. The standard tax rate applicable to most entities is 25%.
| S.N. | Companies | Corporate Tax Rates |
| 1. | Life Insurance Companies | 25% |
| 2. | Banks, financial institutions, general insurance companies, and businesses engaged in the petroleum sector | 30% |
| 3. | Certain industries, including those involved in the construction and operation of roads, bridges, railways, hydropower plants, transmission lines, etc., under a Build, Own, Operate, and Transfer (BOOT) model | 20% |