Nepal (NP)
Nepal is a landlocked Himalayan nation between India and China, home to eight of the world's ten highest peaks including Mount Everest (8,849m).
Leaving Nepal
How to properly exit — protecting your finances, rights and records.
📅 General Timeline
90 days before: Request EPF and SSF contribution statements; review IRD tax position; notify employer; begin school transcript process and visa/permit cancellation planning. 60 days before: Apply for IRD Tax Clearance Certificate (Kar Chuktara) — allow 7–30 days; serve written rental notice (1–2 months per contract); arrange shipping/storage quotes; review outward remittance requirements with your bank. 30 days before: Apply for EPF withdrawal (requires all employer KYC to be current); initiate SSF withdrawal for refundable 11% portion; cancel or schedule final readings for NEA, KUKL, internet and LPG; collect full medical records. 14 days before: Confirm work permit/visa cancellation is underway with employer and immigration. Final week: Apartment handover — walk-through, photographs, receipt of deposit confirmation; settle all service charges; retain Nepal SIM or international roaming for bank OTP access after departure.
Deregistration
Nepal has no single formal municipal deregistration for foreigners. Key steps: (1) Department of Immigration (immigration.gov.np) — if you held an Employment or Residential visa, your employer or sponsor should formally close or cancel the work permit/visa; retain departure stamp evidence. (2) IRD (Inland Revenue Department) — if you have a PAN (Permanent Account Number), notify the IRD of your departure and finalise your tax position; the PAN itself is retained for life and required for any future Nepal-source income filings. (3) Ward/municipality office — if your name or address is registered with a local ward office, notify them of your departure. (4) Employer — obtain a full leaving package: final payslip, EPF/provident fund balance statement, gratuity calculation, experience certificate and SSF contribution record. (5) School — collect full academic transcripts and transfer certificate. No formal departure confirmation document is issued by immigration.
Tax clearance
Nepal's IRD (ird.gov.np) issues a Tax Clearance Certificate (Kar Chukta Praman Patra / Kar Chuktara) confirming no outstanding tax liabilities. Obtaining this certificate before departure is strongly recommended — it is required for many departure-linked transactions (visa closures, fund transfers, business deregistrations). Process: file your final income tax return with IRD (covering the Nepali fiscal year, mid-July to mid-July, up to the departure date), pay any outstanding balance, then apply for the Kar Chuktara online via ird.gov.np or in person at the IRD office. Processing takes 3–7 working days for straightforward cases, up to 30 working days where verification is required. Nepal has no exit tax on unrealised capital gains or deemed disposal on departure. After losing resident status, only Nepal-source income (property, business, investments) remains taxable in Nepal. Retain your PAN credentials permanently.
Pension portability
Nepal operates two parallel retirement schemes for formal-sector workers: (1) EPF (Employees' Provident Fund, epfnepal.gov.np): employee contributions are fully refundable as a lump sum on resignation or emigration — apply via the EPF portal or in person; ensure your employer's KYC and contribution records are up to date before applying. (2) SSF (Social Security Fund, ssf.gov.np): the employee's 11% contribution portion plus accrued interest can be withdrawn on permanent departure from formal employment. However, the employer's 10% retirement contribution and the 10% benefit scheme contributions are not refundable to the individual personally; they remain in the SSF. The SSF retirement pension is only accessible at age 60, or on disability or death — earlier withdrawal is not permitted. Nepal has very limited bilateral social security agreements; check your home country's pension authority separately for any credit-combining options. Contact: EPF helpline or epfnepal.gov.np; SSF helpline or ssf.gov.np.
Health insurance
Most foreign employees in Nepal are covered through employer-sponsored group health insurance or an international expat/evacuation policy. Nepal does not have a universal national health insurance system. Confirm the exact end date of your group policy with HR — typically the last day of employment. Retain private or international evacuation insurance until you physically depart, as medical evacuation from Kathmandu can be costly in emergencies. Collect complete medical records, vaccination certificates, specialist referral letters and prescription histories from Norvic, B&B, Grande, CIWEC or your healthcare provider before departing — access is unlikely to be available remotely.
Bank account
Himalayan Bank, Standard Chartered Nepal, NMB Bank, and other Nepalese banks generally require valid work permit or residency status for standard accounts. On departure, contact your bank about non-resident account conversion or closure — Nepal Rastra Bank (NRB) regulations govern foreign-currency accounts for non-residents. Keep the account open until: final salary, EPF/SSF withdrawal, deposit refund, and any property-related proceeds have cleared. For outward remittance of savings, large transfers require supporting documents (salary evidence, tax clearance) under NRB exchange control guidelines. Wise (wise.com) is effective once funds are received in a foreign account; direct outward remittance from Nepal should be processed through an authorised dealer (AD) bank. Keep your Nepalese SIM active for bank OTP while accounts remain open.
Utilities
Nepal Electricity Authority (NEA, nea.org.np): visit your local NEA office to request final meter reading and account cancellation; settle all outstanding bills. Water supply (Kathmandu Upatyaka Khanepani Limited / KUKL, or municipal authority in other cities): notify and settle. Internet and broadband (WorldLink, Vianet, ClassicTech, etc.): typically 15–30 days written cancellation notice depending on your provider. LPG gas: cancel cylinder delivery and return any rented equipment. Building service charges, generator, and water-tank charges are often managed through a building tole committee — settle these in writing. Photograph all meters and hand over receipts on the final day.
Rental contract
Nepal does not have a comprehensive statutory residential tenancy act at the national level — rental terms are primarily governed by your lease agreement. Standard practice in Kathmandu and other cities is 1–2 months written notice from the tenant, though this varies. Serve notice in writing, walk through the property with the landlord on the final day, and document the condition with photographs. Building service charges, generator diesel, security guard fees and common area costs must be settled in full before the landlord will return your deposit. There is no formal statutory deposit protection scheme in Nepal; deposit return is governed by your lease and negotiation. Keep written confirmation of the deposit amount from the outset.
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