With the enactment of Finance Act, 2080 tourism tax (viz. Foreign Tourism Fee) at the rate of 5% is applicable on payment made by Nepalese visiting foreign countries for tourism - under Section 22 of the Finance Act, 2080.
Interestingly, major highlight in this provision is such foreign tourism fee is also applicable on the professional tour provided to the employee (a natural person) by the professional institutions for the purpose of business promotion.
