AT · EuropeNP · Asia
Austria vs Nepal: tax rates compared
Between the two, Austria's income tax rate (55%) tops Nepal's (30%) by 25pp. The 200-country average is 28%: both sit above it. Austria's figure is dated 2025-01-01 and Nepal's 2026-01-02, so the two rates come from different data vintages.
Verified data covers five of the six tracked tax types for both countries; every rate below is cited to its source and dated.
At a glance
| Tax | AT | NP | Difference |
|---|---|---|---|
| Income Tax | 55% | 30% | AT +25 pplargest gap |
| Corporate Tax | 23% | 25% | NP +2 pp |
| VAT | 20% | 13% | AT +7 pp |
| Capital Gains Tax | 27.5% | 5% | AT +22.5 pp |
| Wealth Tax | 0% | 0% | match |
Income Tax
| Country | Rate | Source |
|---|---|---|
| Austria | 55% | Source: OECD Tax Database — Top statutory personal income tax rates · as of 2025-01-01 |
| Nepal | 30% | Source: Inland Revenue Department (Nepal) — Income Tax Act, 2058 (2002), as amended by Finance Act 2082, Schedule 1 (clause 1) · as of 2026-01-02 |
| Difference | +25 pp | Austria higher |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| Austria | 23% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Nepal | 25% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Difference | −2 pp | Nepal higher |
Between the two, Nepal's corporate tax rate (25%) tops Austria's (23%) by 2pp. The 201-country average is 22.6%: both sit above it.
VAT
| Country | Rate | Source |
|---|---|---|
| Austria | 20% | Source: PWC Worldwide Tax Summaries — Austria (Corporate, Other taxes) · as of 2026-03-11 |
| Nepal | 13% | Source: Value Added Tax Act, 2052 (1995), as amended — Inland Revenue Department, Nepal · as of 2005-01-01 |
| Difference | +7 pp | Austria higher |
Between the two, Austria's VAT rate (20%) tops Nepal's (13%) by 7pp. The 181-country average is 15%: Austria sits above it, Nepal sits below it. Austria's figure is dated 2026-03-11 and Nepal's 2005-01-01, so the two rates come from different data vintages.
Capital Gains Tax
| Country | Rate | Source |
|---|---|---|
| Austria | 27.5% | Source: PWC Worldwide Tax Summaries — Austria (Individual, Income determination) · as of 2026-01-29 |
| Nepal | 5% | Source: Inland Revenue Department (Nepal) — Income Tax Act, 2058 (2002), as amended by Finance Act 2082, Section 95Ka(2)(a) · as of 2026-01-02 |
| Difference | +22.5 pp | Austria higher |
Between the two, Austria's capital gains tax rate (27.5%) tops Nepal's (5%) by 22.5pp. The 175-country average is 10.3%: Austria sits above it, Nepal sits below it.
Wealth Tax
| Country | Rate | Source |
|---|---|---|
| Austria | 0% | Source: PWC Worldwide Tax Summaries — Austria (Individual, Other taxes) · as of 2026-01-29 |
| Nepal | 0% | Source: Inland Revenue Department, Nepal — official site (list of administered tax laws) · as of 2026-07-18 |
| Difference | 0 pp | displayed rates match |
There's no gap here — Austria and Nepal both post a wealth tax rate of 0%. The 193-country average is 0.1%: both sit below it.
Not covered for both countries yet: Crypto Tax.