For online gambling, no tax regime applies as the activity is prohibited. Land-based casinos must deduct windfall-gains tax at source from player payouts and issue deduction certificates to winners and the Internal Revenue Office; the specific statutory rate is not verified from the primary sources reviewed. Standard corporate income tax applies to casino operators.
Jurisdictions › Nepal › Tax
Nepal · Question 05 of 11
Tax: What is the tax take?
Unfavourable · Uncertain · AI-generated · Back to full Nepal report →
Key section parameters
| Jurisdiction | Nepal (NP) |
|---|---|
| Regulator | Recorded in register |
| Favourability | Unfavourable |
| Confidence | Uncertain |
| Review status | AI-generated |
| Last collected | 18 Oct 2026 |
Summary answer
For online gambling, no tax regime applies as the activity is prohibited. Land-based casinos must deduct windfall-gains tax at source from player payouts and issue deduction certificates to winners and the Internal Revenue Office; the specific statutory rate is not verified from the primary sources …