Taxes on goods and services in Nepal

Nepal: Taxes on goods and services was 38.0% in 2023. ▲ Rising

Latest (2023)
38.0%
Change on year
down 3.3%
World rank
47th
of 156 countries
All-time high
47.5%
in 2019
All-time low
31.1%
in 2003
Years of data
33
1990–2023

Taxes on goods and services in Nepal, 1990–2023

010203040501990200620231990: 33 % of revenue1991: 34 % of revenue1992: 38.1 % of revenue1993: 35.8 % of revenue1994: 38.4 % of revenue1995: 36.4 % of revenue1996: 34.8 % of revenue1997: 33.8 % of revenue1998: 33.9 % of revenue1999: 33.3 % of revenue2000: 32.2 % of revenue2001: 32.5 % of revenue2002: 32.3 % of revenue2003: 31.1 % of revenue2004: 32.5 % of revenue2005: 33.9 % of revenue2006: 37 % of revenue2007: 37.9 % of revenue2008: 37.3 % of revenue2009: 37.9 % of revenue2010: 41.5 % of revenue2011: 39.6 % of revenue2012: 40 % of revenue2013: 40.7 % of revenue2014: 40.6 % of revenue2015: 42.1 % of revenue2016: 41.7 % of revenue2017: 42.6 % of revenue2018: 45.7 % of revenue2019: 47.5 % of revenue2020: 34.5 % of revenue2021: 39.3 % of revenue2023: 38 % of revenue

Source: Government Finance Statistics Yearbook and data files, International Monetary Fund (IMF). Measured in % of revenue.

Analysis

In 2023, taxes on goods and services in Nepal stood at 38.0%.

Compared with earlier readings it is down 3.3% on the previous year and down 6.6% over ten years.

Over the whole period, taxes on goods and services in Nepal peaked at 47.5% in 2019 and was at its lowest, 31.1%, in 2003.

Nepal ranks 47th of 156 countries on this measure, in the middle of the range.

The long-run direction has been consistently rising across the 33 years of available data.

Taxes on goods and services in Nepal, year by year

Annual values for Taxes on goods and services (% of revenue) in Nepal, 1990 to 2023.
Year % of revenue Change
1990 33.0%
1991 34.0% +3.0%
1992 38.1% +12.0%
1993 35.8% -6.0%
1994 38.4% +7.1%
1995 36.4% -5.1%
1996 34.8% -4.4%
1997 33.8% -2.9%
1998 33.9% +0.3%
1999 33.3% -1.9%
2000 32.2% -3.4%
2001 32.5% +1.1%
2002 32.3% -0.5%
2003 31.1% -3.8%
2004 32.5% +4.5%
2005 33.9% +4.2%
2006 37.0% +9.3%
2007 37.9% +2.2%
2008 37.3% -1.4%
2009 37.9% +1.7%
2010 41.5% +9.3%
2011 39.6% -4.4%
2012 40.0% +1.0%
2013 40.7% +1.6%
2014 40.6% -0.1%
2015 42.1% +3.6%
2016 41.7% -0.8%
2017 42.6% +2.1%
2018 45.7% +7.4%
2019 47.5% +3.8%
2020 34.5% -27.4%
2021 39.3% +14.0%
2023 38.0% -3.3%

Averages by decade

DecadeAverage LowestHighest Years
1990s 35.2% 33.0% 38.4% 10
2000s 34.5% 31.1% 37.9% 10
2010s 42.2% 39.6% 47.5% 10
2020s 37.2% 34.5% 39.3% 3

Countries ranked near Nepal

  1. 44 Vanuatu 39.0% compare
  2. 45 Latvia 38.9% compare
  3. 46 North Macedonia 38.3% compare
  4. 48 Tanzania, United Republic of 37.5% compare
  5. 49 Hungary 37.1% compare
  6. 50 El Salvador 37.0% compare

See the full ranking of 197 places →

More public sector data for Nepal

All data for Nepal →

Frequently asked questions

What is taxes on goods and services in Nepal?
Taxes on goods and services in Nepal was 38.0% in 2023, according to Government Finance Statistics Yearbook and data files, International Monetary Fund (IMF).
What is the highest taxes on goods and services recorded in Nepal?
The highest recorded value was 47.5% in 2019.
What is the lowest taxes on goods and services recorded in Nepal?
The lowest recorded value was 31.1% in 2003.
How does Nepal rank for taxes on goods and services?
Nepal ranks 47th out of 156 countries with data for 2023.
Is taxes on goods and services rising or falling in Nepal?
Over the last ten years it is down 6.6%. The long-run trend across the full record is rising.
Where does this Nepal data come from?
The figures come from Government Finance Statistics Yearbook and data files, International Monetary Fund (IMF), published as part of Taxes on goods and services (% of revenue). Statizoid updates them automatically from the source API.

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Taxes on goods and services in Nepal. Statizoid, drawing on Government Finance Statistics Yearbook and data files, International Monetary Fund (IMF). Retrieved 09 September 2026, from https://public-sector.statizoid.com/stat/taxes-on-goods-and-services-percent-of-revenue/nepal/

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About this data

Indicator
Taxes on goods and services (% of revenue)
Unit
% of revenue
Source
Government Finance Statistics Yearbook and data files, International Monetary Fund (IMF)
Licence
CC BY 4.0 (World Bank Open Data)
Coverage
197 places, 5,703 data points, 1972–2024
Last refreshed

General taxes on goods and services are taxes levied on the production, leasing, delivery, sale, purchase or other change of ownership of a wide range of goods and the provision of a wide range of services. This indicator is expressed as a percentage of revenue which includes all transactions that add to the amount of economic value of a unit or sector.