IT · EuropeNP · Asia
Italy vs Nepal: tax rates compared
Italy's income tax rate is 17.2pp higher than Nepal's (47.2% vs 30%). The 200-country average is 28%: both sit above it. Italy'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 | IT | NP | Difference |
|---|---|---|---|
| Income Tax | 47.2% | 30% | IT +17.2 pp |
| Corporate Tax | 27.8% | 25% | IT +2.8 pp |
| VAT | 22% | 13% | IT +9 pp |
| Capital Gains Tax | 26% | 5% | IT +21 pplargest gap |
| Wealth Tax | 0% | 0% | match |
Income Tax
| Country | Rate | Source |
|---|---|---|
| Italy | 47.2% | 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 | +17.2 pp | Italy higher |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| Italy | 27.8% | 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 | +2.8 pp | Italy higher |
Italy's corporate tax rate is 2.8pp higher than Nepal's (27.8% vs 25%). The 201-country average is 22.6%: both sit above it.
VAT
| Country | Rate | Source |
|---|---|---|
| Italy | 22% | Source: PWC Worldwide Tax Summaries — Italy (Corporate, Other taxes) · as of 2026-07-13 |
| Nepal | 13% | Source: Value Added Tax Act, 2052 (1995), as amended — Inland Revenue Department, Nepal · as of 2005-01-01 |
| Difference | +9 pp | Italy higher |
Italy's VAT rate is 9pp higher than Nepal's (22% vs 13%). The 181-country average is 15%: Italy sits above it, Nepal sits below it. Italy's figure is dated 2026-07-13 and Nepal's 2005-01-01, so the two rates come from different data vintages.
Capital Gains Tax
| Country | Rate | Source |
|---|---|---|
| Italy | 26% | Source: PWC Worldwide Tax Summaries — Italy (Individual, Income determination) · as of 2019-01-01 |
| 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 | +21 pp | Italy higher |
Italy's capital gains tax rate is 21pp higher than Nepal's (26% vs 5%). The 175-country average is 10.3%: Italy sits above it, Nepal sits below it. Italy's figure is dated 2019-01-01 and Nepal's 2026-01-02, so the two rates come from different data vintages.
Wealth Tax
| Country | Rate | Source |
|---|---|---|
| Italy | 0% | Source: Agenzia delle Entrate — IVIE, base imponibile e aliquota · as of 2024-01-01 |
| 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 |
Italy's wealth tax rate is identical to Nepal's — both sit at 0%. The 193-country average is 0.1%: both sit below it. Italy's figure is dated 2024-01-01 and Nepal's 2026-07-18, so the two rates come from different data vintages.
Not covered for both countries yet: Crypto Tax.