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Nepal

Nepal Taxes on income Stats

Definitions

  • Profits and capital gains > % of revenue: Taxes on income, profits, and capital gains are levied on the actual or presumptive net income of individuals, on the profits of corporations and enterprises, and on capital gains, whether realized or not, on land, securities, and other assets. Intragovernmental payments are eliminated in consolidation.
  • Profits and capital gains > % of total taxes: Taxes on income, profits, and capital gains are levied on the actual or presumptive net income of individuals, on the profits of corporations and enterprises, and on capital gains, whether realized or not, on land, securities, and other assets. Intragovernmental payments are eliminated in consolidation.
  • Profits and capital gains > Current LCU: Taxes on income, profits, and capital gains are levied on the actual or presumptive net income of individuals, on the profits of corporations and enterprises, and on capital gains, whether realized or not, on land, securities, and other assets. Intragovernmental payments are eliminated in consolidation."
  • Profits and capital gains including income tax > % of revenue: Taxes on income, profits, and capital gains are levied on the actual or presumptive net income of individuals, on the profits of corporations and enterprises, and on capital gains, whether realized or not, on land, securities, and other assets. Intragovernmental payments are eliminated in consolidation."
  • Profits and capital gains including income tax > % of total taxes: Taxes on income, profits, and capital gains are levied on the actual or presumptive net income of individuals, on the profits of corporations and enterprises, and on capital gains, whether realized or not, on land, securities, and other assets. Intragovernmental payments are eliminated in consolidation."
STAT AMOUNT DATE RANK HISTORY
Profits and capital gains > % of revenue 10.66% 2005 54th out of 70
Profits and capital gains > % of total taxes 16.25% 2005 55th out of 70
Profits and capital gains > Current LCU 24.28 billion 2009 2nd out of 5
Profits and capital gains including income tax > % of revenue 13.55% 2009 4th out of 5
Profits and capital gains including income tax > % of total taxes 19.65% 2009 5th out of 5

SOURCES: World Development Indicators database; International Monetary Fund, Government Finance Statistics Yearbook and data files.

Citation

Nepal Economy > Tax > Taxes on income Profiles (Subcategories)

Profits and capital gains 3

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