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Ireland vs Nepal: tax rates compared

Ireland has an income tax rate of 48%, 18pp above Nepal's 30%. The 200-country average is 28%: both sit above it. Ireland'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

0102030405060Income30%48%Corporate12.5%25%VAT13%23%Capital Gains5%33%Wealth Tax0%
five shared taxes, side by side
Tax IE NPDifference
Income Tax48%30%IE +18 pp
Corporate Tax12.5%25%NP +12.5 pp
VAT23%13%IE +10 pp
Capital Gains Tax33%5%IE +28 pplargest gap
Wealth Tax0%0%match

Income Tax

Income Tax, side by side
CountryRateSource
Ireland48%Source: OECD Tax Database — Top statutory personal income tax rates · as of 2025-01-01
Nepal30%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+18 ppIreland higher

Corporate Tax

Corporate Tax, side by side
CountryRateSource
Ireland12.5%Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01
Nepal25%Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01
Difference−12.5 ppNepal higher

Nepal has a corporate tax rate of 25%, 12.5pp above Ireland's 12.5%. The 201-country average is 22.6%: Ireland sits below it, Nepal sits above it.

VAT

VAT, side by side
CountryRateSource
Ireland23%Source: PWC Worldwide Tax Summaries — Ireland (Corporate, Other taxes) · as of 2026-03-06
Nepal13%Source: Value Added Tax Act, 2052 (1995), as amended — Inland Revenue Department, Nepal · as of 2005-01-01
Difference+10 ppIreland higher

Ireland has a VAT rate of 23%, 10pp above Nepal's 13%. The 181-country average is 15%: Ireland sits above it, Nepal sits below it. Ireland's figure is dated 2026-03-06 and Nepal's 2005-01-01, so the two rates come from different data vintages.

Capital Gains Tax

Capital Gains Tax, side by side
CountryRateSource
Ireland33%Source: PWC Worldwide Tax Summaries — Ireland (Individual, Income determination) · as of 2026-03-06
Nepal5%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+28 ppIreland higher

Ireland has a capital gains tax rate of 33%, 28pp above Nepal's 5%. The 175-country average is 10.3%: Ireland sits above it, Nepal sits below it.

Wealth Tax

Wealth Tax, side by side
CountryRateSource
Ireland0%Source: PWC Worldwide Tax Summaries — Ireland (Individual, Other taxes) · as of 2026-03-06
Nepal0%Source: Inland Revenue Department, Nepal — official site (list of administered tax laws) · as of 2026-07-18
Difference0 ppdisplayed rates match

Ireland and Nepal share the same wealth tax rate: 0%. The 193-country average is 0.1%: both sit below it.

Not covered for both countries yet: Crypto Tax.