Countries with Double Taxation Avoidance Agreements (DTAA) with Nepal
Nepal has entered into Double Taxation Avoidance Agreements (DTAA) with several countries to prevent double taxation on income and promote economic cooperation. As of now, Nepal has DTAA agreements with 11 countries, listed below with details of the agreement and implementation dates.
1. India
Initial Agreement Date: January 18, 1987 (V.S. 2044 Shrawan 22)
Implementation Date: July 16, 1988 (V.S. 2045 Shrawan 1)
Revised Agreement: November 27, 2011
Note: India also has a Bilateral Investment Promotion and Protection Agreement (BIPPA) with Nepal.
2. Norway
Agreement Date: May 13, 1996 (V.S. 2053 Baisakh 31)
Implementation Date: June 15, 1996 (V.S. 2053 Asar 1)
3. Thailand
Agreement Date: February 2, 1998 (V.S. 2054 Magh 20)
Implementation Date: June 16, 1998 (V.S. 2055 Asar 1)
4. Sri Lanka
Agreement Date: July 6, 1999 (V.S. 2056 Asar 22)
Implementation Date: June 16, 2000 (V.S. 2057 Asar 1)
5. Mauritius
Agreement Date: August 3, 1999 (V.S. 2056 Shrawan 18)
Implementation Date: June 16, 2000 (V.S. 2057 Asar 1)
Note: Mauritius also has a Bilateral Investment Promotion and Protection Agreement (BIPPA) with Nepal.
6. Austria
Agreement Date: December 15, 2000 (V.S. 2057 Mangsir 30)
Implementation Date: June 16, 2002 (V.S. 2059 Asar 1)
7. Pakistan
Agreement Date: January 25, 2001 (V.S. 2057 Magh 12)
Implementation Date: June 16, 2002 (V.S. 2059 Asar 1)
8. China
Agreement Date: May 14, 2001 (V.S. 2058 Jestha 1)
Implementation Date: June 16, 2002 (V.S. 2059 Asar 1)
9. South Korea
Agreement Date: October 5, 2001 (V.S. 2058 Asar 19)
Implementation Date: June 16, 2002 (V.S. 2059 Asar 1)
10. Qatar
Agreement Date: October 15, 2007 (V.S. 2064 Asar 28)
Implementation Date: June 16, 2008 (V.S. 2065 Asar 1)
11. Bangladesh
Agreement Date: January 29, 2015 (V.S. 2071 Magh 15)
Implementation Date: June 16, 2015 (V.S. 2072 Asar 1)
Additional Notes
Total Countries: As of now, Nepal has DTAA agreements with 11 countries, as listed above.
BIPPA and DTAA: Both Bilateral Investment Promotion and Protection Agreements (BIPPA) and DTAA are in place with India and Mauritius.
Source: Compiled data on Nepal’s international agreements.
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