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Complete summary of the Public Procurement (Second Amendment) Ordinance, 2083 (2026) in Nepal. Major updates on reverse auction, bid evaluation, domestic goods preference, joint ventures, mobilization advance, variation orders, and new performance incentives for contractors and suppliers.
Read More about Public Procurement (Second Amendment) Ordinance 2083 (2026) Nepal: Key Changes, New Rules & Impact on Bidders, Contractors & SuppliersComplete legal update on the Money Laundering Prevention (Third Amendment) Ordinance, 2083 (2026) in Nepal. Expanded authority of the Money Laundering Investigation Department on tax offences, smuggling, insider trading, banking & forex crimes, prosecution in Special Court, and joint filing of predicate + money laundering charges.
Read More about Money Laundering Prevention (Third Amendment) Ordinance 2083 (2026) Nepal: Key Changes & Expanded Powers of Investigation DepartmentThe Government of Nepal has removed the NPR 500 million investment ceiling under the Automatic Route for foreign direct investment (FDI) via a revised Gazette Notice dated 16 February 2026. This update broadens sector coverage across energy, agriculture, tourism, IT, manufacturing, and more, streamlining approvals while maintaining minimum thresholds in most cases (waived for IT). Certain sensitive sectors remain excluded or require manual approval.
Read More about Nepal Removes Investment Ceiling under Automatic Route for FDI: Revised Gazette Notice 2026
This article explores the key monetary relief measures introduced by Nepal Rastra Bank (NRB) in October 2025 to support businesses affected by the Gen-Z Movement. Covering loan restructuring, interest rate reductions, loan-to-value ratio adjustments, and a payroll protection scheme, these measures aim to restore economic stability and protect employment.
Read More about Nepal Rastra Bank’s Monetary Relief Measures: Empowering Businesses Affected by the Gen-Z Movement in 2025
This article explores Nepal’s newly announced Economic Recovery and Business Rehabilitation Plan responding to the damage caused by the Gen-Z Movement unrest in September 2025. It details tax exemptions, financial reliefs, and policy measures aimed at reviving affected private sector enterprises and provides analysis of the plan's strengths and gaps.
Read More about Nepal's Economic Recovery and Business Rehabilitation Plan 2025: Relief Measures and Future Outlook
This article delves into the landmark Supreme Court ruling in the Standard Chartered Bank Nepal Ltd. vs. Inland Revenue Department case, clarifying Nepal's application of withholding tax on payments to foreign companies providing online services. The decision marks a pivotal moment for taxation of cross-border digital services in Nepal, emphasizing the source of income principle based on service utilization within Nepal rather than provider location. Businesses engaged in digital outsourcing will find key insights here on how Nepal's tax laws now treat remote cross-border digital transactions.
Read More about Standard Chartered Nepal Tax Case: Cross-Border Digital Services Taxation
This legal update outlines the latest conditions issued by SEBON for investment companies planning to issue IPOs in Nepal, including sector restrictions, investment modes, capital requirements, and eligibility criteria.
Read More about Conditions for Investment Companies to Issue IPOs in Nepal (2025)
This legal note examines whether a spouse can claim property partition in Nepal after a foreign divorce, referencing key provisions in the National Civil Code, 2074 and landmark Supreme Court decisions. It explores jurisdiction, recognition of foreign judgments, and the status of property claims during and after international divorce proceedings.
Read More about Effect of Foreign Divorce Decree on Property Claims in Nepal
The Finance Bill 2025, presented on May 29, 2025, by Nepal’s Finance Minister, introduces tax reforms, offering exemptions for IT, hotel, and tourism sectors, expanding startup benefits up to NPR 10 crores, revising digital service tax rules with a 2% DST, and continuing amnesty schemes to promote compliance and economic growth.
Read More about Finance Bill 2025: Key Tax Changes in Nepal
The Supreme Court of Nepal delivered a pivotal ruling in Swawalamban Microfinance Financial Institution Limited vs. Labour Court and Others (Case Reference: 080-WF-0034), clarifying the jurisdiction of the Labour Court over employment disputes in banks and financial institutions. This case update explores the decision’s implications for labour rights and regulatory frameworks.
Read More about Swawalamban Microfinance Financial Institution Limited vs. Labour Court and Others
This update summarizes key ordinances introduced by the Government of Nepal during the Federal Parliament’s recess and their current legislative status. Five ordinances—covering cooperatives, good governance, fiscal procedures, privatization, and business environment reforms—have been approved and enacted. One ordinance related to land laws was not tabled and is now invalid, but a revised bill is under parliamentary consideration.
Read More about Ordinances and Their Enactment in Nepal
Nepal’s land policies have undergone significant modifications with the recent ordinance amending various land-related acts. These changes aim to modernize property laws, regulate land ownership, and address critical land management issues.
Read More about Land Act Amendment Update 2081
The Federal Parliament of Nepal is currently not in the session. Consequently, the Government of Nepal has promulgated four Ordinances, which have been approved by the President and published in the Nepal Gazette on Poush 29, 2081 (13 January 2025)
Read More about Legal Update on Amendments to the Privatization Act
Discover the latest amendments in Nepal's foreign investment laws, including changes in the FITTA, FERA, and BAFIA acts. Learn about the expanded scope of outward investment, technology transfer, and more.
Read More about Legal Update: Key Changes in Foreign Investment Laws in Nepal
Stay updated with recent legal reforms aimed at enhancing the business and investment climate. Discover key changes and their impact on the business ecosystem.
Read More about Legal Update on Improving Business Climate
Discover the latest legal updates in Nepal for 2025 concerning the prosecution and settlement of revenue leakage cases, offering relief and clarity for businesses.
Read More about Major Changes in the Tax Offences and Prosecution
Explore the key amendments to Nepal's investment laws under the new Investment Facilitation Act of 2024, enhancing business operations and investment opportunities.
Read More about Legal Update on Investment Facilitation Act
A legal case involving Bhatbhateni Super Market and Departmental Store Pvt. Ltd. against the Inland Revenue Department and other parties, likely concerning Value Added Tax (VAT) matters and tax compliance issues.
Read More about Bhatbhateni Super Market vs Inland Revenue Department and Others
An overview of the Food Hygiene and Quality Assurance Act, 2081 (2024), focusing on its implications, key changes introduced, and its significance for food hygiene and safety compliance.
Read More about Impact of the Food Hygiene and Quality Assurance Act, 2081 (2024)
This case brief covers a tax litigation appeal filed by the Large Taxpayers Office against United Spirits Nepal Pvt. Ltd., challenging deductions claimed for promotional and other business expenses. The Supreme Court ruled to uphold most of the Revenue Tribunal's decision favoring the taxpayer, except for certain promotional expenses deemed unrelated to income generation. This judgment highlights compliance requirements for tax deductions and the importance of formal approvals for associated business expenses.
Read More about Case Analysis: Large Taxpayers Office vs. United Spirits Nepal Pvt. Ltd.
This case analysis discusses the Supreme Court's ruling in Adv. Bigyan vs. Government of Nepal, where environmental concerns and policy-making intersected with national development interests. The Court's decision reflects on sustainable development, balancing conservation with infrastructure needs.
Read More about Case Analysis: Adv. Bigyan vs. Government of NepalComplete Nepal IT Sector Tax Guide 2026 covering corporate income tax rates, withholding tax, VAT, export incentives, startup tax holiday, employment rebates, SEZ benefits, and compliance requirements for software companies, BPO, and digital services in Nepal.
Read More about Nepal IT Sector Tax Guide 2026: Income Tax Rates, Incentives, Withholding Tax & Full Compliance RulesDiscover the key limits, exemptions, and compliance rules under Nepal's land ceiling laws to help businesses, investors, and industries navigate large-scale land acquisitions effectively.
Read More about Understanding Land Ceiling Laws in Nepal: Essential Limits, Exemptions, and Compliance Guide for Businesses
This case analysis examines the Supreme Court of Nepal's landmark ruling in the trademark infringement dispute between Perfetti Van Melle S.P.A. ("Center Fruit") and Perfect Foods Pvt. Ltd. ("Perfect Center Fillz"). It details how the Court protected well-known marks through acquired distinctiveness, assessed likelihood of consumer confusion, and aligned domestic law with international obligations under the Paris Convention and TRIPS Agreement.
Read More about Supreme Court of Nepal on Trademark Infringement: Center Fruit vs Perfect Center Fillz Case Explained (Case No. 077–CI–0301)
This comprehensive guide delves into Nepal's Contribution Based Social Security Fund (SSF), outlining key schemes such as medical treatment, accident protection, dependent family support, and old age pensions. It covers mandatory contributions, eligibility criteria, benefits, limitations, and claim procedures to help employers and employees ensure compliance and secure financial protection against illness, accidents, and life uncertainties.
Read More about Complete Legal Guide to Nepal's Contribution Based Social Security System: SSF Schemes, Benefits, and Compliance
Complete 2025 guide to income tax in Nepal: Updated rates & slabs for individuals/companies, deductions, withholding rules, incentives, compliance, and recent Finance Act changes.
Read More about Income Tax in Nepal: Comprehensive Legal Guide 2025 (Rates, Rules and Compliance)
A practical, up-to-date legal guide for entrepreneurs on startup company registration in Nepal. Covers step by step guide, business vehicle choices, DOI approval, tax incentives, concessional loans, and compliances; everything needed to launch and scale legally in 2025.
Read More about Start-up Registration in Nepal: Step-by-Step Guide (2025)
This legal guide post explores the formation, operation, and regulatory landscape for investment companies in Nepal. It provides actionable insights on capital requirements, SEBON compliance, tax implications, and current procedural pathways, empowering investors and business leaders with the knowledge needed to navigate Nepal’s investment company sector in 2025.
Read More about Legal Guide to Formation and Operation of Investment Company in Nepal
This article provides a detailed, practical legal guide on retrenchment and layoff reserve under Nepal's Labor Act 2074 (2017) and associated labor laws. It explains when and how enterprises can legally reduce their workforce, the procedural requirements, employee rights, compensations, and key differences between retrenchment and layoff reserve. A must-read for employers, HR professionals, and employees for understanding labor management in Nepal.
Read More about Legal Guide to Retrenchment and Layoff Reserve under Employment Laws of Nepal
Nepal Rastra Bank has introduced detailed regulatory provisions enabling Nepalese IT companies to invest abroad under revised Foreign Exchange laws. The update outlines eligibility, compliance, investment ceilings, and documentation for foreign exchange approval.
Read More about Abroad Investment by Nepalese IT Companies: FERA & NRB Rules 2025 Guide
A comprehensive guide addressing frequently asked questions about Corporate Social Responsibility in Nepal, including legal frameworks, practical applications, and societal impacts.
Read More about Corporate Social Responsibility (CSR) in Nepal: FAQs
This guide provides an overview of Nepal’s Central Bank by-laws regarding foreign loans. It covers the regulations, eligibility criteria, borrowing limits, procedural requirements, and other essential information for companies and individuals looking to secure foreign loans.
Read More about Guide to Foreign Loan Regulations in Nepal
This case study explores the Supreme Court’s ruling in Ramila Devi vs. Nepal Government, a pivotal case defining fraud liability in cooperative institutions. The court's decision emphasizes identifying the "controlling mind" responsible for corporate fraud, shifting from previous approaches of collective liability.
Read More about Case Analysis: Ramila Devi vs. Nepal Government
This guide provides an overview of lawful employment termination processes in Nepal, including types of employment, regulatory frameworks, grounds for termination, and consequences of unlawful termination.
Read More about Employment Termination Procedures
This article outlines a comprehensive guide to obtaining work permits for foreign nationals in Nepal. It includes detailed procedures, legal frameworks, eligibility criteria, and steps involved in recruitment under various routes.
Read More about Guide to Work Permit for Foreign Nationals in Nepal
This article provides an in-depth guide on how International Non-Governmental Organizations (INGOs) can execute welfare projects in Nepal. It covers key areas such as social welfare activities, regulatory frameworks, operational procedures, and taxation rules related to INGO-led projects.
Read More about Guide to INGOs Executing Welfare Projects in Nepal: Regulations, Procedures, and Obligations
Thin capitalization rules are crucial for preventing excessive reliance on debt financing to reduce taxable income through high interest deductions. While Nepal lacks explicit provisions in its Income Tax Act, guidance from the Nepal Rastra Bank addresses foreign investments. To foster a fair tax environment, Nepal should consider implementing specific thin capitalization rules, akin to those in India, to balance investment encouragement with the need to curb tax avoidance.
Read More about Thin Capitalization Rules in Nepal: Tax Implications for Foreign Investors
Complete guide to Bonus Act Nepal 2026: Who is eligible for bonus, how to calculate it, distribution rules, employer obligations, and compliance requirements under Nepali labour law.
Read More about Bonus Act Nepal 2026: Eligibility, Calculation, Compliance & Latest Rules
This guide provides a comprehensive look at the distinctions between regular and contractual employees, including key factors that differentiate them, potential risks associated with hiring contractual employees, and implications for compliance and organizational stability. It's an essential resource for HR professionals and employers navigating employment types and their respective obligations.
Read More about Regular vs Contractual Employees in Nepal: Key Differences under Labour Act 2025
This IPO guide explains the process and regulations governing Initial Public Offerings (IPOs) in Nepal. It covers eligibility criteria, procedural steps, and key regulatory requirements, including SEBON's role, credit rating, prospectus approval, and mandatory announcements.
Read More about IPO Process in Nepal: Complete Guide to Initial Public Offering 2025 (SEBON Rules)
This document outlines the legal framework and compliance procedures for employee redundancy, layoff, and retrenchment. It emphasizes relevant laws, consultation requirements with labor unions, and procedural steps to ensure compliance with labor laws during workforce reduction. Specific provisions include notifying the Labor Office, consulting trade unions, and detailing grounds and schedules for retrenchment.
Read More about Layoff and Redundancy Law in Nepal: Legal Process & Compliance Guide
Infinity Partners represented BKOI Dawa JV as the contractor in an arbitration administered by the Nepal Council of Arbitration (NEPCA) regarding disputes under the construction contracts for the administrative and hospital building project in Purwakhola Rural Municipality.
Read More about Infinity Partners Represents BKOI Dawa JV in NEPCA Arbitration (2025)
Infinity Partners represented Reliance Spinning Mills Ltd. before the High Court Patan and Supreme Court of Nepal in litigations related to its book-building initial public offering.
Read More about Infinity Partners Represents Reliance Spinning Mills in Securities Board Litigation (2025)
Infinity Partners provided advisory support to K&A Capital Private Limited for its company incorporation and regulatory compliance as an investment company in 2025.
Read More about Infinity Partners Advises on Incorporation of K&A Capital Private Limited (2025)
Infinity Partners represented local investors in the share purchase agreement and equity ownership acquisition of the 70 MW Dudhkoshi-2 (Jaleshwor) Hydropower Project in Nepal, successfully closing the transaction in 2025.
Read More about Infinity Partners Successfully Handles Equity Acquisition of 70 MW Dudhkoshi-2 (Jaleshwor) Hydropower Project 2025
Narayan Chaulagain, Managing Partner at Infinity Partners, successfully served as Legal Expert in the UNDP-led project for developing the Viability Gap Funding (VGF) Operationalization Guideline (2024–2025) for the Office of the Investment Board Nepal.
Read More about UNDP Viability Gap Funding (VGF) Guideline 2024–2025 for Investment Board NepalTailormade elite services designed and delivered to meet your specific business needs.
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Infinity Partners’ inaugural newsletter brings timely legal insights, legislative changes, tax reforms, and landmark Supreme Court decisions shaping Nepal’s business and legal environment as of June 2025. Designed for professionals, clients, and stakeholders, this edition focuses on the Finance Bill 2082, Thin Capitalization, amendments in key Acts, and regulatory updates.
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