LocalBusiness & taxBeta

Local business registration and annual business tax

व्यवसाय दर्ता तथा व्यवसाय कर

Responsible office

Municipality or rural municipality (ward office / revenue section)

नगरपालिका / गाउँपालिका (वडा कार्यालय)

Official website

Who can applyAnyone running a shop, firm, company or other business inside a municipality or rural municipality.

Typical timeNot published — confirm at the ward or municipality.

Taxes / chargesAnnual business tax (व्यवसाय कर) at the rate set by each local level's Finance Act for your business category; amounts vary by local level.

01 · Before you apply

Essential information

Legal basis

Local Government Operation Act 2074 (स्थानीय सरकार सञ्चालन ऐन, २०७४); each local level's Finance Act for FY 2083/84 (e.g., Kathmandu Metropolitan City Finance Act passed by its 19th municipal assembly; Biratnagar Metropolitan City Finance Act 2083)

Fee information as of

FY 2083/84 (Biratnagar); Kathmandu, Lalitpur and Pokhara amounts not obtained

Source updated

2083 BS (Biratnagar Finance Act 2083); 2026-07-21 (Kathmandu news report)

Data confidence

low

02 · Prepare

Documents you need

Bring original documents together with readable photocopies. Names, dates and record details should match across every document.

Not published — confirm at the ward or municipality (requirements vary by local level)

03 · At the office

Step-by-step process

1
Go to the ward office or the municipality's revenue section for the area where the business operates
2
Register the business (व्यवसाय दर्ता); the municipality classifies it by type, capital and scope
3
Pay the registration fee and the annual business tax for your category
4
Renew every fiscal year by paying the business tax by the deadline in your local Finance Act

04 · Cost

Fees and charges

Kathmandu Metropolitan City: business registration and annual business tax

FY 2083/84 Finance Act; businesses that register by the end of Asoj 2083 get all previous years' business tax waived

Not obtained — set separately for 12 business categories (विधा) by type, capital and scope

Biratnagar Metropolitan City: recommendation for listing a private firm/business

Biratnagar Finance Act 2083 (FY 2083/84)

Rs 1,000

Biratnagar: copy of business registration certificate

Rs 300

Biratnagar: business registration cancellation recommendation

Rs 500

Biratnagar: recommendation that a business is closed/not operating

Rs 500 plus 2 years' tax

Biratnagar: business name transfer (नामसारी)

Rs 500 within the ward area; Rs 1,000 outside

Lalitpur Metropolitan City

Not published — confirm at the office

Pokhara Metropolitan City

Not published — confirm at the office

06 · Read carefully

Important notes

Fees and business tax vary by local level. Biratnagar is used as the named example because Lalitpur and Pokhara FY 2083/84 schedules were not obtained.
Kathmandu's amnesty: register by the end of Asoj 2083 (about mid-October 2026) and all previous years' business tax is waived. Check for any extension.
Biratnagar's business tax rates (Schedule 5) and late-payment fines (Schedule 13) could not be read from the scanned PDF.

07 · Where to go