LawfulStay
← Back to Database

Nationwide

Nepal
Active
Last updated: 2026-06-23  ·  Last verified: 2026-06-23  ·  Region: International

At a Glance — Nationwide Airbnb & STR Rules

RuleDetails
Regulatory StatusPermitted with registration
Permit / License RequiredYes — homestay registration through municipality/ward + Dept. of Tourism under Home Stay Directives; OCR + PAN registration
Tax RateIncome tax (Income Tax Act 2058) + VAT (VAT Act 2052) if applicable; municipal taxes
Night / Day CapNone known
Minimum StayNone known
Permit FeeUnknown (prescribed under Tourism Regulations, periodically revised)
PenaltiesForeign nationals operating without valid tourism registration risk deportation plus fines; late renewal fees/suspension
Primary Residence RequiredYes — host-present family stays are the norm for homestays
Browse all 2 STR regulations in Nepal →

Nationwide Airbnb & Vacation Rental Regulation Overview

Nationwide Short-Term Rental Regulations Overview

Short-term rental operations in Nationwide are permitted under an active regulatory framework as of 2026. Hosts operating on Airbnb, VRBO, or other vacation rental platforms must obtain proper licensing: Yes — homestay registration through municipality/ward + Dept. of Tourism under Home Stay Directives; OCR + PAN registration. The associated permit fees are Unknown (prescribed under Tourism Regulations, periodically revised).

Tax Requirements for Airbnb Hosts in Nationwide

Short-term rental operators in Nationwide should be aware of these tax obligations: Income tax (Income Tax Act 2058) + VAT (VAT Act 2052) if applicable; municipal taxes. Yes — PAN registration at Inland Revenue Dept; rental income must be registered/filed annually.

Hosting Rules and Restrictions in Nationwide

Key operational rules for vacation rental hosts in Nationwide include: Primary residence requirement: Yes — host-present family stays are the norm for homestays. Rental day cap: None known. Minimum stay: None known.

Zoning and Location Requirements in Nationwide

Zoning considerations for short-term rentals in Nationwide: Municipal/local registration and compliance required.

Penalties for Non-Compliance in Nationwide

Hosts who fail to comply with Nationwide's short-term rental regulations may face enforcement action. Foreign nationals operating without valid tourism registration risk deportation plus fines; late renewal fees/suspension.

Platform Obligations in Nationwide

Platform obligations for services like Airbnb, VRBO, and Booking.com operating in Nationwide: None established — Airbnb-type properties largely unregistered/untaxed; no platform mandate confirmed.

Full Regulatory Details

Regulatory Status
Active
License / Registration
Yes — homestay registration through municipality/ward + Dept. of Tourism under Home Stay Directives; OCR + PAN registration
Tax Registration
Yes — PAN registration at Inland Revenue Dept; rental income must be registered/filed annually
Permit Fee
Unknown (prescribed under Tourism Regulations, periodically revised)
Primary Residence Rule
Yes — host-present family stays are the norm for homestays
Night / Day Cap
None known
Tax Rate
Income tax (Income Tax Act 2058) + VAT (VAT Act 2052) if applicable; municipal taxes
Zoning Restrictions
Municipal/local registration and compliance required
Minimum Stay
None known
Platform Obligations
None established — Airbnb-type properties largely unregistered/untaxed; no platform mandate confirmed
Compliance Notes
Foreigners cannot own property — must lease or operate via Nepali-registered company/JV; guest ID collection at check-in; ward/municipal registration may be required for short-term hosting
Effective Date
Tourism Act 2035 (1978); annual rental income filing by mid-July (31 Shrawan)
Key Notes
Regulated under Tourism Act 2035, Nepal Tourism Board Act 2053, Tourism Regulations 2040, Local Government Operation Act 2074; homestays community-based
Penalties
Foreign nationals operating without valid tourism registration risk deportation plus fines; late renewal fees/suspension
Additional Context
Hoteliers concerned over untaxed Airbnb growth; ~300+ homestays/apartments listed; women-managed community networks
Sources
https://www.tourism.gov.np
companykhata.com
companynp.com/tourism-license-process-in-nepal
nepalhomestays.com
greenbuilders.space
myrepublica.nagariknetwork.com
📋 Apply / Register with the Official Authority

Apply for your STR permit or registration directly through the official government portal.

Official Source ↗

Frequently Asked Questions

Is Airbnb legal in Nationwide?

Yes, Airbnb and short-term rentals are legal in Nationwide with proper registration and permits. Foreigners cannot own property — must lease or operate via Nepali-registered company/JV; guest ID collection at check-in; ward/municipal registration may be required for short-term hosting

Do you need a permit for Airbnb in Nationwide?

Yes. Nationwide requires the following for short-term rental operation: Yes — homestay registration through municipality/ward + Dept. of Tourism under Home Stay Directives; OCR + PAN registration.

What taxes apply to short-term rentals in Nationwide?

Short-term rental hosts in Nationwide are subject to the following tax obligations: Income tax (Income Tax Act 2058) + VAT (VAT Act 2052) if applicable; municipal taxes.

What are the penalties for illegal Airbnb hosting in Nationwide?

Hosts who operate without proper permits in Nationwide may face enforcement. Foreign nationals operating without valid tourism registration risk deportation plus fines; late renewal fees/suspension.

What are the key STR compliance requirements in Nationwide?

Regulated under Tourism Act 2035, Nepal Tourism Board Act 2053, Tourism Regulations 2040, Local Government Operation Act 2074; homestays community-based

Search 1,026+ STR Jurisdictions

LawfulStay tracks STR regulations across 1,026+ cities & countries on 6 continents, updated daily.

View in Full Database →