title: Nepal — Tax: What is the tax take? | advennt.io canonical: https://advennt.io/jurisdictions/nepal/taxes/ [Jurisdictions](https://advennt.io/jurisdictions/) [Nepal](https://advennt.io/jurisdictions/nepal/) Tax Nepal · Question 05 of 11 # Tax: What is the tax take? Unfavourable · Uncertain · AI-generated · [Back to full Nepal report →](https://advennt.io/jurisdictions/nepal/) 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 … ## Full section analysis 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.