Establishing a corporate entity in Nepal requires navigating the Office of Company Registrar (OCR), Department of Industry (DOI) for FITTA FDI approvals, and Inland Revenue Department (IRD) for PAN/VAT registration.
Key Legal Considerations
Minimum Capital Requirements: Foreign direct investments must comply with DOI thresholds.
Taxation Alignment: Corporate tax structure operates at standard 25% with concessions for specific IT exporters.
Standard company registration takes between 7 to 14 business days via OCR. Foreign Direct Investment (FITTA) approvals add 2 to 4 weeks.
Yes, under the Foreign Investment and Technology Transfer Act (FITTA), foreign investors can own 100% equity in permitted sectors including IT and software.