Listed companies can issue Global Depository Receipts (GDR).
Capital gains tax on listed securities: made final tax.
NRNs can participate in NEPSE secondary market.
All Capital Market Reforms at a Glance
| Reform | Detail | Who Benefits |
|---|---|---|
| ETFs (Exchange-Traded Funds) | Index-tracking passive investment funds on NEPSE | All investors — diversification without stock-picking |
| Derivatives (Futures/Options) | Phased introduction on NEPSE-listed stocks | Institutional + sophisticated retail investors |
| Intraday Trading | Buy and sell same stock within one trading day | Active traders — price discovery improvement |
| Short Selling | Regulated short-selling framework (zero-tolerance ends) | Sophisticated investors — hedging |
| Capital Gains — Final Tax | CGT on listed shares is now a FINAL tax — no further income tax | All NEPSE investors |
| GDR for Nepal companies | Listed Nepali firms can raise capital on global exchanges | Large listed companies |
| NRN Secondary Market | Non-Resident Nepalis can buy NEPSE-listed shares | 4M+ Nepali diaspora |
| P2P Credit Scoring | National credit scoring + peer-to-peer lending at NRB | Individuals without bank credit history |
Capital Gains Tax — Made Final
This is one of the most investor-friendly changes. Previously, share trading gains raised questions about whether they needed to be added to regular income for further taxation. Now, once you pay capital gains tax at the time of sale, your tax obligation for that transaction is completely cleared. No IRD audit risk, no additional filing requirement.
Listed shares held <365 days: 10% (Final Tax)
Final = once paid, no more tax obligation on that gain
What Is a GDR?
A Global Depositary Receipt allows a Nepali company listed on NEPSE to also list on international exchanges (London, Singapore, New York) without full dual-listing compliance. Foreign investors can hold GDRs representing ownership in Nepali companies. This opens Nepali companies to international capital pools, potentially hundreds of times larger than NEPSE's current market cap.
NRN Participation in NEPSE
Over 4 million Nepalis working abroad can now directly invest in NEPSE-listed stocks through a regulated NRN investment account. This channels a portion of Nepal's annual $9+ billion remittance flow into productive domestic investment rather than consumption or savings in foreign banks.
✅ For Investors
⚠️ Risks
सूचीकृत कम्पनीले GDR जारी गर्न पाउने। पूँजीगत लाभकर अन्तिम कर। NRN लाई NEPSE द्वितीयक बजार।
मुख्य सुधार
| सुधार | विवरण | फाइदा |
|---|---|---|
| ETF | सूचकांक-आधारित निष्क्रिय लगानी कोष | सबै लगानीकर्ता |
| डेरिभेटिभ | फ्यूचर र अप्सन चरणबद्ध सुरुवात | संस्थागत लगानीकर्ता |
| इन्ट्राडे | एकै दिन किनबेच | सक्रिय व्यापारी |
| CGT अन्तिम कर | >३६५ दिन: ७.५%, <३६५ दिन: १०% — अन्तिम | सबै NEPSE लगानीकर्ता |
| GDR | विश्व बजारमा पुँजी उठाउन पाउने | ठूला सूचीकृत कम्पनी |
| NRN पहुँच | द्वितीयक बजारमा लगानी | ४०+ लाख प्रवासी नेपाली |
<३६५ दिन राखेको शेयर: १०% (अन्तिम कर)
अन्तिम = एकपटक तिरेपछि थप कर दायित्व शून्य
Share this article:साझा गर्नुहोस्:
Calculate Your Tax — Finance Act 2083/84
आफ्नो कर हिसाब गर्नुहोस्
Free Nepal Tax Calculator — correct slabs 1%/10%/20%/27%/29%. SSF benefit. Old vs new.
निःशुल्क कर क्याल्कुलेटर — सही दर। SSF फाइदा।
Open Tax Calculatorक्याल्कुलेटर खोल्नुहोस्