NP · AsiaPK · Asia
Nepal vs Pakistan: tax rates compared
Pakistan's income tax rate is 5pp higher than Nepal's (35% vs 30%). The 200-country average is 28%: both sit above it.
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 | NP | PK | Difference |
|---|---|---|---|
| Income Tax | 30% | 35% | PK +5 pp |
| Corporate Tax | 25% | 29% | PK +4 pp |
| VAT | 13% | 18% | PK +5 pp |
| Capital Gains Tax | 5% | 15% | PK +10 pplargest gap |
| Wealth Tax | 0% | 0% | match |
Income Tax
| Country | Rate | Source |
|---|---|---|
| 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 |
| Pakistan | 35% | Source: PWC Worldwide Tax Summaries — Pakistan (Individual, Taxes on personal income) · as of 2026-01-19 |
| Difference | −5 pp | Pakistan higher |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| Nepal | 25% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Pakistan | 29% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Difference | −4 pp | Pakistan higher |
Pakistan's corporate tax rate is 4pp higher than Nepal's (29% vs 25%). The 201-country average is 22.6%: both sit above it.
VAT
| Country | Rate | Source |
|---|---|---|
| Nepal | 13% | Source: Value Added Tax Act, 2052 (1995), as amended — Inland Revenue Department, Nepal · as of 2005-01-01 |
| Pakistan | 18% | Source: PWC Worldwide Tax Summaries — Pakistan (Corporate, Other taxes) · as of 2026-01-19 |
| Difference | −5 pp | Pakistan higher |
Pakistan's VAT rate is 5pp higher than Nepal's (18% vs 13%). The 181-country average is 15%: Nepal sits below it, Pakistan sits above it. Nepal's figure is dated 2005-01-01 and Pakistan's 2026-01-19, so the two rates come from different data vintages.
Capital Gains Tax
| Country | Rate | Source |
|---|---|---|
| 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 |
| Pakistan | 15% | Source: PWC Worldwide Tax Summaries — Pakistan (Individual, Income determination) · as of 2026-01-19 |
| Difference | −10 pp | Pakistan higher |
Pakistan's capital gains tax rate is 10pp higher than Nepal's (15% vs 5%). The 175-country average is 10.3%: Nepal sits below it, Pakistan sits above it.
Wealth Tax
| Country | Rate | Source |
|---|---|---|
| Nepal | 0% | Source: Inland Revenue Department, Nepal — official site (list of administered tax laws) · as of 2026-07-18 |
| Pakistan | 0% | Source: PWC Worldwide Tax Summaries — Pakistan (Individual, Other taxes) · as of 2026-01-19 |
| Difference | 0 pp | displayed rates match |
Nepal's wealth tax rate is identical to Pakistan's — both sit at 0%. The 193-country average is 0.1%: both sit below it.
Not covered for both countries yet: Crypto Tax.