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    Electric Vehicle Tax Rates Unaffected in 2022-2023 Budget Announcement

    May 29, 2025

    Nepal's Budget 2025-26: Electric Vehicle Tax Structure Remains Unchanged

    Nepal's Finance Minister, Bishnu Paudel, has announced that the existing tax structure for electric vehicles (EVs) will remain unchanged for the fiscal year 2025-26. Despite the growing demand for EVs, the government has decided to maintain the current tax rates.

    Promoting Electric Vehicle Industry Growth

    To encourage the growth of the EV industry, a customs duty of only 1% will be imposed on the import of equipment required for establishing industries that produce and assemble electric vehicle charging stations. These industries will also be granted an income tax exemption for five years.

    Industry Reaction and Expectations

    While the decision provides policy stability to consumers and businesses in Nepal's growing EV sector, some stakeholders had hoped for further tax relief or additional incentives to accelerate EV adoption.

    Current Electric Vehicle Tax Structure

    The current tax structure for electric vehicles in Nepal is as follows:

    • For electric cars with motor capacity up to 50 kW: customs duty 15%, excise duty 5%
    • For motor capacity between 51 kW and 100 kW: customs duty 20%, excise duty 15%
    • For motor capacity between 101 kW and 200 kW: customs duty 30%, excise duty 20%
    • For motor capacity between 201 kW and 300 kW: customs duty 60%, excise duty 35%
    • For motor capacity above 301 kW: customs duty 80%, excise duty 50%

    Government's Cautious Approach

    The decision to maintain the existing tax regime reflects the government's cautious approach as the EV market continues to develop in Nepal.

    Article Summary

    Nepal's government has decided to maintain the existing tax structure for electric vehicles (EVs) in the fiscal year 2025-26 budget, providing policy stability to the growing EV sector. The decision means that taxes and duties on EVs will remain unchanged, with customs duty ranging from 15% to 80% depending on motor capacity. The government has also announced a 1% customs duty on equipment for establishing EV charging stations, along with a five-year income tax exemption.

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