Regulatory & FDI 5 min read•2026-07-28
A Practical Guide to Foreign Investment & Repatriation in Nepal
Step-by-step statutory pathways for international entities incorporating and bringing capital into Nepal compliantly.
Nepal has continually modernized its Foreign Investment and Technology Transfer Act (FITTA) to welcome international services, tech, and advisory companies.
### Crucial Considerations:
1. Approvals through the Department of Industry (DOI) or Investment Board of Nepal (IBN).
2. Nepal Rastra Bank (NRB) capital inflow and dividend repatriation clearance.
3. Tax treaty (DTAA) provisions and withholding taxes on management fees.

Authored by Sujata Shrestha
Legal & Compliance Advisor • Prayas & Associates
Dual Fellow Chartered Accountant (ICAN & ICAI), DISA certified, and LLB with 15+ years experience advising international entities on US GAAP, NFRS, and cross-border outsourcing.
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