Enacted Rate change
Nepal — Electricity VAT 5 percent
- Jurisdiction
- 🇳🇵 Nepal
- Tax
- VAT
- Change type
- Rate change
- Status
- Enacted
- Effective
- 17 July 2026
- Verified
- Corroborated against official id · medium confidence
The Finance Bill 2083, approved by Nepal House of Representatives on 19 June 2026, introduces 5% VAT on electricity supplied to final consumers above 50 units per month (first 50 units exempt) and 5% VAT on ride-hailing/ride-sharing platform services collected by the platform operator, effective 17 July 2026 (Shrawan 1, 2083). The standard 13% rate is unchanged.