NP · AsiaTJ · Asia
Nepal vs Tajikistan: tax rates compared
Nepal's income tax rate is 15pp higher than Tajikistan's (30% vs 15%). The 200-country average is 28%: Nepal sits above it, Tajikistan sits below it. Nepal's figure is dated 2026-01-02 and Tajikistan's 2025-05-14, 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 | TJ | Difference |
|---|---|---|---|
| Income Tax | 30% | 15% | NP +15 pplargest gap |
| Corporate Tax | 25% | 18% | NP +7 pp |
| VAT | 13% | 14% | TJ +1 pp |
| Capital Gains Tax | 5% | 15% | TJ +10 pp |
| 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 |
| Tajikistan | 15% | Source: Tax Committee under the Government of the Republic of Tajikistan — Tax Code of the Republic of Tajikistan (unofficial English translation, consolidated to Law No. 2168 of 14.05.2025), Art. 183 · as of 2025-05-14 |
| Difference | +15 pp | Nepal higher |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| Nepal | 25% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Tajikistan | 18% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Difference | +7 pp | Nepal higher |
Nepal's corporate tax rate is 7pp higher than Tajikistan's (25% vs 18%). The 201-country average is 22.6%: Nepal sits above it, Tajikistan sits below 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 |
| Tajikistan | 14% | Source: Tax Code of the Republic of Tajikistan (Tax Committee under the Government of the Republic of Tajikistan) · as of 2024-01-01 |
| Difference | −1 pp | Tajikistan higher |
Tajikistan's VAT rate is 1pp higher than Nepal's (14% vs 13%). The 181-country average is 15%: both sit below it. Nepal's figure is dated 2005-01-01 and Tajikistan's 2024-01-01, 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 |
| Tajikistan | 15% | Source: Tax Committee under the Government of the Republic of Tajikistan — Tax Code of the Republic of Tajikistan (unofficial English translation, consolidated to Law No. 2168 of 14.05.2025) · as of 2025-05-14 |
| Difference | −10 pp | Tajikistan higher |
Tajikistan'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, Tajikistan sits above it. Nepal's figure is dated 2026-01-02 and Tajikistan's 2025-05-14, so the two rates come from different data vintages.
Wealth Tax
| Country | Rate | Source |
|---|---|---|
| Nepal | 0% | Source: Inland Revenue Department, Nepal — official site (list of administered tax laws) · as of 2026-07-18 |
| Tajikistan | 0% | Source: FAOLEX (FAO legal database) — Tax Code of the Republic of Tajikistan · as of 2026-07-18 |
| Difference | 0 pp | displayed rates match |
Nepal's wealth tax rate is identical to Tajikistan's — both sit at 0%. The 193-country average is 0.1%: both sit below it.
Not covered for both countries yet: Crypto Tax.