NP · AsiaSC · Africa
Nepal vs Seychelles: tax rates compared
Nepal and Seychelles share the same income tax rate: 30%. The 200-country average is 28%: both sit above it. Nepal's figure is dated 2026-01-02 and Seychelles's 2018-06-01, 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 | NP | SC | Difference |
|---|---|---|---|
| Income Tax | 30% | 30% | match |
| Corporate Tax | 25% | 25% | match |
| VAT | 13% | 15% | SC +2 pp |
| Capital Gains Tax | 5% | 0% | NP +5 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 |
| Seychelles | 30% | Source: Seychelles Revenue Commission — Income and Non-Monetary Benefits Tax · as of 2018-06-01 |
| Difference | 0 pp | displayed rates match |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| Nepal | 25% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Seychelles | 25% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Difference | 0 pp | displayed rates match |
Nepal and Seychelles share the same corporate tax rate: 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 |
| Seychelles | 15% | Source: Seychelles Revenue Commission · as of 2010-01-01 |
| Difference | −2 pp | Seychelles higher |
Seychelles has a VAT rate of 15%, 2pp above Nepal's 13%. The 181-country average is 15%: Nepal sits below it, Seychelles matches the world average. Nepal's figure is dated 2005-01-01 and Seychelles's 2010-01-01, 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 |
| Seychelles | 0% | Source: Seychelles Revenue Commission — The Seychelles Tax System · as of 2026-07-19 |
| Difference | +5 pp | Nepal higher |
Nepal has a capital gains tax rate of 5%, 5pp above Seychelles's 0%. The 175-country average is 10.3%: both sit below 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 |
| Seychelles | 0% | Source: Seychelles Revenue Commission · as of 2026-07-18 |
| Difference | 0 pp | displayed rates match |
Nepal and Seychelles 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.