Types of Companies in Nepal 2026: Companies Act 2063 Guide

Types of companies in Nepal under the Companies Act 2063 (2006) — private limited (1–101 shareholders), public limited (minimum 7, NPR 10M paid-up capital, NEPSE-listable), one-person company, profit-not-distributing (non-profit) under Section 166, foreign company branch and liaison office under Section 154 onwards, and holding–subsidiary structure. Comparison guide for founders, NRN investors and corporate counsel choosing the right legal structure. Updated April 2026.

January 15, 2025

M&A in Nepal 2026 — Process and Sectoral Rules

"Mergers and acquisitions in Nepal are governed by Sections 177-180 of the Companies Act 2063 (general merger framework), the Competition Promotion and Market Protection Act 2063 (40% market-share threshold for anti-competitive concern), and sector-specific rules — NRB BFI M&A Bylaw 2073 for banking, SEBON disclosure for listed companies, FITTA 2075 for cross-border deals. Office of the Company Registrar (OCR) is the principal filing authority. OCR has 3 months to decide on a merger application. Recent banking consolidation (Global IME + BoK, Prabhu + Century, NIBL + Mega Bank) reduced Nepal's commercial banks from 32 to around 20."

January 15, 2025

Theories of Punishment in Nepal (2026): Justice System Guide

A 2026 practitioner's guide to the four classical theories of punishment — retributive, deterrent, reformative and preventive — and how each has shaped Nepal's criminal-justice policy under the National Penal Code 2074, the National Sentencing Act 2074 and the Constitution of Nepal 2072. Covers restorative justice through mediation, the constitutional abolition of capital punishment, and how judges weigh competing theories in real sentencing decisions.

March 31, 2025

Punishment System in Nepal (2026): Sentencing Act 2074 Guide

A 2026 practitioner's guide to the punishment system in Nepal under the National Penal Code 2074 and National Sentencing Act 2074 — types of punishment, imprisonment categories (simple, rigorous, life), fines, confiscation, community service, suspended sentences, probation, the constitutional abolition of capital punishment under Article 16, the Prison Act 2019 framework on classification and rehabilitation, and parole / remission of sentence.

March 31, 2025

Currency Law in Nepal 2082/83 (2026)

"What currency law in Nepal covers in 2026 — the Nepal Rastra Bank Act 2058 making NRB the sole issuer of notes and coins, the Foreign Exchange (Regulation) Act 2019 governing foreign-currency controls and the surrender duty, the NPR-INR fixed peg, the travel foreign-exchange facility, the 2025 change on carrying Indian notes, and the currency-counterfeiting offences under the National Penal Code 2074."

March 31, 2025

Elements of a Valid Contract in Nepal 2026: Civil Code 2074

A valid contract in Nepal under the Muluki Civil Code 2074 needs seven elements — offer and acceptance under Section 504, lawful consideration, capacity of parties under Section 506, free consent under Section 505, lawful object, certainty, and possibility of performance. This guide unpacks each element with the governing section, the void / voidable consequence when the element fails, and how Nepali courts evaluate enforceability. Updated April 2026.

March 31, 2025

Writ Procedure in Nepal (2026): 5 Constitutional Writs

A 2026 practitioner's guide to writ procedure in Nepal — the five constitutional writs of habeas corpus, mandamus, prohibition, certiorari and quo warranto under the extraordinary jurisdiction of the Supreme Court (Article 133) and the High Courts (Article 144), locus standi rules for fundamental-rights and public-interest petitions, filing mechanics, supporting affidavits and the court fee, interim orders and stay relief, the standard of review and the fast-track listing of habeas corpus cases.

March 31, 2025

Juvenile Justice System in Nepal (2026): Children's Act 2075 Guide

A 2026 practitioner's guide to the juvenile justice system in Nepal under the Children's Act 2075 (2018) — age thresholds (under 10 absolute incapacity, 10-14 doli incapax, 14-16 reformative, 16-18 reduced punishment), Juvenile Court / Juvenile Bench at District Court, in-camera trial, identity protection, separate detention, diversion programmes, rehabilitation framework, Constitution Article 39, and UN CRC obligations.

March 31, 2025

Court Fee in Nepal 2026 — Civil and Writ Schedule

"Court fee in Nepal is governed by the Court Fees Act 2017 (1960) and Chapter 6 of the Muluki Civil Procedure Code 2074 (Sections 63-75). Civil suits attract ad-valorem fees on a slab basis — NPR 500 flat for claims up to NPR 25,000, rising to 1% for claims above NPR 2.5 million. Non-monetary civil suits (partition, eviction, declaratory) pay NPR 500 flat under Section 70. Writ petitions at the Supreme Court / High Court pay NPR 500 baseline; habeas corpus is FREE. Appeals attract a 15% surcharge on the original registration fee. Criminal cases — government prosecutes, accused pays no fee. Government, indigent litigants and certain notified bodies are exempt."

April 02, 2025

Procedural Rights of Defendants in Nepal (2026): Constitutional Guide

A 2026 practitioner's guide to the procedural rights of defendants in Nepal under the Constitution of Nepal 2072 — Article 20 (no self-incrimination, right to counsel), Article 21 (fair trial, prompt hearing, presumption of innocence), Article 22 (no torture, no double jeopardy), Article 23 (no ex-post-facto laws, no excessive punishment) — read with the National Criminal Procedure Code 2074, Legal Aid Act framework, bail presumption, habeas corpus and the constitutional writ remedies under Articles 133 and 144.

April 02, 2025

Performance of Contract in Nepal (2026): Civil Code 2074 Guide

A 2026 practitioner's guide to performance of contract in Nepal under the Muluki Civil Code 2074 — time, place and manner of performance, reciprocal duties, attempted vs actual performance, substituted performance through third parties, impossibility under Section 531, frustration doctrine, joint and several performance, discharge by performance, and the practical document trail that proves performance at the District Court.

April 02, 2025

Capacity to Contract in Nepal 2026 — Civil Code 2074

"Capacity to contract in Nepal is governed by Section 506 of the Muluki Civil Code 2074 (National Civil Code 2017) — Part 5 on Contracts. Section 506(1) bars three categories: minors (under 18), persons of unsound mind, and persons disqualified by law (insolvents, persons under court interdiction, certain office-holders barred by special statutes). Minors' contracts are VOID, not voidable, with limited exception under Section 640(1) where the guardian contracts for the minor's benefit. Section 506(3) permits a guardian to contract on behalf of an unsound-mind person for their benefit. The Civil Code 2074 omits 'consideration' as a defined essential, replacing the Contract Act 2056 framework that was repealed."

April 02, 2025

PAN Card Registration in Nepal 2026: Steps, Documents & Fees

A 2026 practitioner's guide to PAN card registration in Nepal — the 9-digit Permanent Account Number, the personal PAN, business PAN, and D-PAN withholding-agent categories, the legal trigger under Section 78 of the Income Tax Act 2058, eligibility, required documents for individual and business applicants, the online registration process through taxpayerportal.ird.gov.np, the biometric and final-issuance step at the local Inland Revenue Office, the zero-fee policy, the 1-3 working day timeline, the transactions that require a PAN (bank account, employment, real-estate registration, vehicle registration, contracts above NPR 1 lakh), the integration with the Nagarik App, the penalty exposure for non-registration, and the assessment risk of operating without a PAN.

April 04, 2025

General Principles of Criminal Liability in Nepal (2026)

General principles of criminal liability in Nepal under the National Penal Code 2074 — actus reus and mens rea requirement, Sec. 9 double-jeopardy bar, Sec. 29 strict-liability exceptions, prohibition on retrospective punishment, ignorance-of-law-is-no-excuse rule, good-faith exceptions, cessation of liability on death of accused, age-based criminal responsibility, defences (mistake, necessity, self-defence, insanity, intoxication). Updated April 2026.

April 13, 2025

Labour Law in Nepal 2082/83 (2026)

"How labour law works in Nepal in 2026 — the Labour Act 2074 (2017) and Labour Rules 2075 administered by the Ministry of Labour, Employment & Social Security and the Department of Labour & Occupational Safety. This guide covers worker categories, the written-contract requirement, working hours and overtime, leave (maternity, paternity, sick, festival), termination and severance, the Labour Court, and the Social Security Fund 31% contribution split."

April 17, 2025

Stare Decisis in Nepal (2026): Binding Precedent under Article 128(2)

A 2026 practitioner's guide to stare decisis in Nepal — the constitutional basis under Article 128(2) of the Constitution of Nepal 2072, hierarchy of binding force across the Supreme Court, High Courts and District Courts, ratio decidendi vs obiter dicta, Nepal Kanoon Patrika citation conventions, per incuriam, Full Bench and Constitutional Bench overruling, distinguishing precedent, and the persuasive role of foreign judgments in civil, criminal, constitutional and administrative practice.

April 24, 2025

Marriage Crimes in Nepal 2082/83 (2026) — Penal Code Ch. 11

"Marriage crimes in Nepal under Chapter 11 of the National Penal Code 2074 (Sec. 171–176) — marriage without consent (Sec. 171), marriage in a prohibited relationship (Sec. 172), child marriage (Sec. 173), demanding or harassing for dowry (Sec. 174), and bigamy/polygamy (Sec. 175), with the 3-month limitation under Sec. 176. Penalties, void-marriage effect, and how to file a complaint. 2026 guide."

April 27, 2025

Citizenship in Nepal 2026: Types, Eligibility & Process

A 2026 (2083 BS) practitioner's pillar guide to citizenship in Nepal — the constitutional framework under Articles 10 to 14 of the Constitution of Nepal 2072, the four operative categories (descent / vamsaj, birth / janmasiddha, naturalised / angikrit, honorary / sammanarthi), the District Administration Office (DAO) application process from ward recommendation to CDO sign-off, the document checklist for each category, the 2079 First Amendment and subsequent amendments through 2082 BS (maternal-line citizenship, abandoned children, foreign-spouse pathway), the Non-Resident Nepali identity card framework, the Section 10 automatic-loss rule on foreign-citizenship acquisition, replacement and duplicate certificates, common rejection reasons, and the administrative-review and judicial-review remedies where citizenship is denied.

May 01, 2025

NGO Registration in Nepal 2082/83 (2026) — Process & Law

"How to register an NGO in Nepal — an association registers under the Association Registration Act 2034 (1977) at the District Administration Office (CDO), and an NGO seeking funding, foreign aid or social-welfare programmes additionally affiliates with the Social Welfare Council under the Social Welfare Act 2049. This 2026 guide covers founding members, documents, the DAO process, SWC affiliation, annual renewal and how an NGO differs from a non-profit company."

May 01, 2025

NRN Citizenship in Nepal: Eligibility, Process & ID Card Guide (2026)

Complete guide to NRN citizenship in Nepal — categories, eligibility, application at DAO or Nepali embassy, the NRN ID card, and rights under the Non-Resident Nepali Act 2064. Updated April 2026.

May 12, 2025

Inter-Country Adoption in Nepal 2082/83 (2026) — Law & Status

"Inter-country adoption in Nepal under Chapter 9 of the Muluki Civil Code 2074 (Sec. 188–204) — government permission (Sec. 189), the Inter-country Adoption Board (Sec. 193), foreign-adopter eligibility (Sec. 192), the domestic-first subsidiarity rule, and the critical 2026 status: Nepal is not a Hague party and the process is effectively suspended. Practitioner guide."

July 21, 2025

Property Rights of Daughters in Nepal 2026 — Equal Inheritance

A 2026 (2083 BS) practitioner's guide to property rights of daughters in Nepal — Constitution 2072 Articles 18 and 38 (equality and women's lineage rights), National Civil Code 2074 Sections 205 (daughter as coparcener), 215 (equal entitlement regardless of marital status), 217 (right to demand partition during the parents' lifetime), 218 (maintenance duty), 239 (equal distribution), and 241 (adopted daughters), the Meera Kumari Dhungana 1995 Supreme Court ruling that triggered the Eleventh Amendment of the Muluki Ain (2063 BS / 2007), the practical operation for married daughters, divorced daughters, NRN daughters, and adopted daughters, the District Court partition procedure, documents required (citizenship, Nata Kayam, lalpurja), the Section 226 concealment penalty for hiding family property, the 35-day appeal route to the High Court, and the implementation gap that persists at the local level in 2026 despite a settled legal framework.

July 21, 2025

House Rent Law in Nepal 2026: Tenant & Landlord Rights

Complete house rent guide for Nepal 2026 (2083 BS) — Muluki Civil Code 2074 Chapter 9 (Sections 383 to 405), 5-year maximum residential lease, mandatory written agreement above NPR 20,000 monthly, 35-day notice rule for termination, local ward rental tax of 10 to 17 percent, Section 88 TDS framework for corporate-tenant rent, security deposit and refund rules, eviction grounds, dispute-resolution route through the ward office and District Court, NRN landlord coordination, and the practical operating differences between residential and commercial tenancies.

July 21, 2025

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