Section 11
Tax Exemption To The Diplomatic Agent
11. Tax exemption to the Diplomatic Agent:
A Diplomatic Agent shall be exempt from all taxes and dues, personal or real, national, local or municipal except,
(a) Indirect taxes of a kind which are normally incorporated in the price of goods or services.
(b) Taxes and dues on private immovable property, situated within the territory of Nepal, unless he/she holds it on behalf of the Foreign State for the
purpose of the Mission.
(c) Estate (property), succession or inheritance tax (duty) levied to the Diplomatic Agent.
Provided that, in the event of the death of a member of a mission, no tax shall be levied on a movable property of the deceased, except which is
prohibited at the time of his/her death, the presence of which was due solely  to the presence there of the deceased as a member of the Mission or as a
member of the family of a member of the Mission.
(d) Tax on private income to the Diplomatic Agent having its source in Nepal, (e) Capital tax on the investments made by the Diplomatic Agent in
commercial under takings in Nepal.
(f) Taxes or charges (Fees) levied for specific service rendered,
(g) Court fee, Registration fee, Stamp duty and Record (to get duplicate copy) fee with respect to the immovable property.