Nepal: Fiscal freedom

The latest value from 2026 is 71 points, an increase from 66 points in 2025. In comparison, the world average is 66 points, based on data from 178 countries. Historically, the average for Nepal from 1996 to 2026 is 82 points. The minimum value, 52 points, was reached in 2022 while the maximum of 89 points was recorded in 2003. See the global rankings for that indicator or use the country comparator to compare trends over time.

The Fiscal Freedom index for Nepal from The Heritage Foundation reflects the tax burden imposed by the government, including the direct taxes on individuals and corporations and the overall amount of tax revenue as a a share of GDP.

Definition: The Fiscal freedom index measures the tax burden imposed by government. It is composed of three quantitative factors: the top marginal tax rate on individual income, the top marginal tax rate on corporate income, and the total tax burden as a percentage of GDP.