NP · AsiaUZ · Asia
Nepal vs Uzbekistan: tax rates compared
Nepal's income tax rate is 18pp higher than Uzbekistan's (30% vs 12%). The 200-country average is 28%: Nepal sits above it, Uzbekistan sits below 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 | UZ | Difference |
|---|---|---|---|
| Income Tax | 30% | 12% | NP +18 pplargest gap |
| Corporate Tax | 25% | 15% | NP +10 pp |
| VAT | 13% | 12% | NP +1 pp |
| Capital Gains Tax | 5% | 12% | UZ +7 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 |
| Uzbekistan | 12% | Source: PWC Worldwide Tax Summaries — Uzbekistan (Individual, Taxes on personal income) · as of 2026-01-16 |
| Difference | +18 pp | Nepal higher |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| Nepal | 25% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Uzbekistan | 15% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Difference | +10 pp | Nepal higher |
Nepal's corporate tax rate is 10pp higher than Uzbekistan's (25% vs 15%). The 201-country average is 22.6%: Nepal sits above it, Uzbekistan 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 |
| Uzbekistan | 12% | Source: PWC Worldwide Tax Summaries — Uzbekistan (Corporate, Other taxes) · as of 2026-01-16 |
| Difference | +1 pp | Nepal higher |
Nepal's VAT rate is 1pp higher than Uzbekistan's (13% vs 12%). The 181-country average is 15%: both sit below it. Nepal's figure is dated 2005-01-01 and Uzbekistan's 2026-01-16, 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 |
| Uzbekistan | 12% | Source: PWC Worldwide Tax Summaries — Uzbekistan (Individual, Taxes on personal income) · as of 2026-01-16 |
| Difference | −7 pp | Uzbekistan higher |
Uzbekistan's capital gains tax rate is 7pp higher than Nepal's (12% vs 5%). The 175-country average is 10.3%: Nepal sits below it, Uzbekistan 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 |
| Uzbekistan | 0% | Source: PWC Worldwide Tax Summaries — Uzbekistan (Individual, Other taxes) · as of 2026-01-16 |
| Difference | 0 pp | displayed rates match |
Nepal's wealth tax rate is identical to Uzbekistan's — both sit at 0%. The 193-country average is 0.1%: both sit below it.
Not covered for both countries yet: Crypto Tax.