Do you pay tax on Netflix, Spotify and ChatGPT in Nepal? The 2% digital service tax
Nepal charges 2% digital service tax and 13% VAT on Netflix, Google and 20 registered platforms. As a consumer you owe nothing directly, but a business on AWS does.
Turnover tax vs regular tax: how small businesses are taxed in Nepal (D-01)
How a small business or sole proprietor is taxed in Nepal: the flat D-01 presumptive tax, D-02 turnover rates, and when you must keep books and pay regular tax.
PAN vs VAT in Nepal: when a freelancer or small shop must register for VAT
PAN is the taxpayer ID everyone needs; VAT is a separate registration at Rs 50 lakh turnover for goods, Rs 30 lakh for services. Which you need, and when.
