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Nepal · tax residency · 2026

How many days make you tax resident in Nepal?

183days
Tax residency thresholdchecked 2026-08-18 · ird.gov.np

183 days 183 days or more of residence in Nepal during a continuous period of 365 days makes you tax resident in Nepal — but the day count is only the test people know about.

Next step

One email when the app can tally these days for you.

How we know

Figures are as Inland Revenue Department (आन्तरिक राजस्व विभाग) publishes them at ird.gov.np, checked 18 August 2026.

Day threshold
183 days 183 days or more of residence in Nepal during a continuous period of 365 days
Tax year
Shrawan 1 – Ashad end (approximately 15/16 July – 14/15 July)
Other tests
Section 2(ao)(1), Income Tax Act 2058 (2002): in respect of an individual, a resident person is one "(a) Whose normal abode is in Nepal, (b) Who has resided in Nepal for 183 days or more during a continuous period of 365 days, or (c) Who is deputed by the Government of Nepal to a foreign country in any time of the income year."
Worldwide income
Yes — residents are taxed on worldwide income
Authority
Inland Revenue Department (आन्तरिक राजस्व विभाग)
Official page
ird.gov.np
Checked
18 August 2026

Sources are listed further down the page.

How the counting works

Worldwide charge, section 6 (Assessable income): tax is on "(a) Income earned by any resident person from his employment, business or investment in that income year irrespective of the place of his source of income, and (b) Income earned in that income year by any non-resident person from employment, business or investment having income source in Nepal." Section 2(i) defines the income year as "a period from the first day of Shrawan (15 July) of any year to the last day of Ashad (14 July) of the next year" — the Gregorian equivalents shift by a day or so from year to year because the Bikram Sambat calendar is lunisolar, so the dates above are given as approximate. CURRENCY CHECK: the English translation published on ird.gov.np is dated 3 Chaitra 2078 (about March 2022). The current Nepali consolidated text incorporating the Financial Act 2082 (2025) was cross-checked and the residency definition is unchanged — identical wording for 183 days or more within a continuous 365-day period. The English text is therefore safe to rely on for this field.

Why the day count is the part you can control

Ties, homes and intentions are argued after the fact; days are a record. That is why the first thing an adviser asks for is a list of the days you were in the country — and why reconstructing it from boarding passes and photos a year later is a bad afternoon. Log each stay as it happens and the tally is simply there, with the dates that produced it. If you are moving to Nepal to work remotely, the Nepal digital nomad visa page covers the permission side.

Sources

Questions people ask about Nepal tax residency

How many days can you spend in Nepal before becoming tax resident?

183 days 183 days or more of residence in Nepal during a continuous period of 365 days makes you tax resident in Nepal, and residents are taxed on worldwide income. Days are not the only route in: Section 2(ao)(1), Income Tax Act 2058 (2002): in respect of an individual, a resident person is one "(a) Whose normal abode is in Nepal, (b) Who has resided in Nepal for 183 days or more during a continuous period of 365 days, or (c) Who is deputed by the Government of Nepal to a foreign country in any time of the income year." Checked 18 August 2026 against ird.gov.np.

When is Nepal's tax year?

Shrawan 1 – Ashad end (approximately 15/16 July – 14/15 July). Day counts are measured against that year unless the rule names a different period — here, 183 days or more of residence in Nepal during a continuous period of 365 days.

Are residents of Nepal taxed on worldwide income?

Yes — once you are tax resident in Nepal, worldwide income falls in scope, subject to double-tax treaties.

How does Stretch count tax days for Nepal?

Every stay you log feeds the tally: Stretch counts the days you were present against the 183-day threshold in the right window, so "how long was I actually there?" is answered before your accountant asks. Tax-day tallies are part of Stretch+; the day counter and the alerts are free forever.

Tax days elsewhere

Nepal, the rest of it

Stretch is a tracker, not legal advice, and this is not tax advice. Visa and tax rules change and are applied by the authority, not by an app — every figure here shows its source and the date we checked it. Checked 2026-08-18; confirm on the official page before you apply or file.