Digital Service Tax (DST) is a tax imposed on digital services provided by multinational companies operating in a country. These digital services often include online advertising, social media platforms, and other digital platforms that generate revenue through user participation.
What is the Digital Service Tax Rate in Nepal?
In Nepal, the Digital Service Tax rate is 2%.
The primary aim of Digital Service Tax is to ensure that multinational tech companies contribute their fair share to the local economies where they operate. Traditional tax systems were designed for brick-and-mortar businesses, making it challenging to tax digital services effectively.
Procedure Relating to Digital Service Tax, 2079 (2022)
Digital Service Tax, 2079 (2022): Download
