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Lithuania vs Nepal: tax rates compared
Lithuania has an income tax rate of 32%, 2pp above Nepal's 30%. The 200-country average is 28%: both sit above it. Lithuania'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 | LT | NP | Difference |
|---|---|---|---|
| Income Tax | 32% | 30% | LT +2 pp |
| Corporate Tax | 16% | 25% | NP +9 pp |
| VAT | 21% | 13% | LT +8 pp |
| Capital Gains Tax | 20% | 5% | LT +15 pplargest gap |
| Wealth Tax | 0% | 0% | match |
Income Tax
| Country | Rate | Source |
|---|---|---|
| Lithuania | 32% | 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 | +2 pp | Lithuania higher |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| Lithuania | 16% | 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 | −9 pp | Nepal higher |
Nepal has a corporate tax rate of 25%, 9pp above Lithuania's 16%. The 201-country average is 22.6%: Lithuania sits below it, Nepal sits above it.
VAT
| Country | Rate | Source |
|---|---|---|
| Lithuania | 21% | Source: PWC Worldwide Tax Summaries — Lithuania (Corporate, Other taxes) · as of 2026-03-10 |
| Nepal | 13% | Source: Value Added Tax Act, 2052 (1995), as amended — Inland Revenue Department, Nepal · as of 2005-01-01 |
| Difference | +8 pp | Lithuania higher |
Lithuania has a VAT rate of 21%, 8pp above Nepal's 13%. The 181-country average is 15%: Lithuania sits above it, Nepal sits below it. Lithuania's figure is dated 2026-03-10 and Nepal's 2005-01-01, so the two rates come from different data vintages.
Capital Gains Tax
| Country | Rate | Source |
|---|---|---|
| Lithuania | 20% | Source: PWC Worldwide Tax Summaries — Lithuania (Individual, Income determination) · as of 2026-03-10 |
| 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 | +15 pp | Lithuania higher |
Lithuania has a capital gains tax rate of 20%, 15pp above Nepal's 5%. The 175-country average is 10.3%: Lithuania sits above it, Nepal sits below it.
Wealth Tax
| Country | Rate | Source |
|---|---|---|
| Lithuania | 0% | Source: PWC Worldwide Tax Summaries — Net wealth/worth tax rates (quick chart) · as of 2026-03-10 |
| 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 |
Lithuania 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.