Nepal

No net wealth tax identified in Nepal's tax framework. Neither PWC nor EY's Worldwide Personal Tax and Immigration Guide covers Nepal in their current editions (confirmed by direct URL checks and a full-text check of EY's 2025-26 guide table of contents — no Nepal chapter present). Nepal's official Inland Revenue Department site lists its administered acts as the Income Tax Act, Value Added Tax Act, Excise Act, Liquor Act, Digital Service Tax, capital gains tax on land/property, and the Revenue Tribunal Act; no wealth or net-worth tax law is among them. Flagged as a judgment call since this is an omission-based reading of a homepage listing rather than a page that explicitly declares itself an exhaustive tax-law index.