कर्पोरेट आयकर

Companies in Nepal pay corporate income tax on their worldwide business income, and the headline rate for most firms is twenty-five percent. The charge applies to the company itself as a legal person, before any dividend reaches shareholders, and it is assessed separately from the personal tax of the owners who hold the business. The uniform rate hides a landscape of differentials. Banks and financial institutions face a higher rate, insurance companies operate under their own schedules, and businesses inside approved investment sectors such as hydropower enjoy concessional rates and holiday periods set by the industrial investment rules. A manufacturing unit under incentive can pay substantially less than the headline figure. The lesson for entrepreneurs is that the effective rate of a company depends on its sector, its location and its compliance with the incentive conditions rather than on the 25 percent alone. Explaining how your company qualifies, and registering properly to claim the relief, is worth more than negotiating the salary side of the business, because the corporate rate applies to every rupee of profit the firm earns.