Sweat equity for IT professionals: 100% tax exempt
Remote work: clear legal framework enacted
Sovereign AI Compute Centre: Sychutar, Kathmandu
The 50% IT Export Rebate — How It Works
Any IT company or freelancer earning income from exporting software, digital services, or IT-based products to foreign clients pays income tax on only 50% of that export income.
Old: full tax on Rs. 20L. New: tax applies on Rs. 10L only (50% rebate).
Tax bill cut in half on export earnings.
100% Sweat Equity Tax Exemption
IT startup employees receiving equity shares (sweat equity) as compensation used to face income tax on vested shares even before selling — a "paper tax" problem that made equity compensation impractical. Finance Act 2083 fully exempts sweat equity from taxable income.
| Category | Old Rule | Finance Act 2083 |
|---|---|---|
| IT export income | Full standard rate | 50% rebate — pay on half |
| Sweat equity | Taxed at vesting | 100% exempt |
| Remote work (foreign employer) | Legally ambiguous | Clear legal framework |
Sovereign AI Compute Centre — Sychutar
- Nepal's first national AI compute centre — thousands of GPU units procured
- Startups get concessional access — world-class AI infrastructure domestically
- Powered by clean hydropower — green AI
- Enables AI export products without expensive foreign cloud costs
✅ Merits
⚠️ Challenges
स्वेट इक्विटी: १००% कर छुट
रिमोट वर्क: स्पष्ट कानुनी व्यवस्था
सार्वभौम AI केन्द्र: श्यचुटार, काठमाडौं
स्वेट इक्विटीमा १००% छुट
IT स्टार्टअपमा शेयरको रूपमा पारिश्रमिक पाउने कर्मचारीलाई पहिले vesting मा कर लाग्थ्यो। अब पूर्ण छुट — equity compensation व्यावहारिक भयो।
श्यचुटार AI केन्द्र
- नेपालको पहिलो राष्ट्रिय AI केन्द्र — हजारौं GPU युनिट
- स्टार्टअपलाई सहुलियत दरमा AI कम्प्युटिङ
- जलविद्युतबाट सञ्चालित — हरित AI
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