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Art. 181 · Part 14

Provincial Tax

प्रदेश कर
Original Text

Provinces may levy taxes on matters within their jurisdiction as listed in Schedule 6. No provincial tax without provincial law.

💡 Plain Language Explanation

Provinces can levy their own taxes — but only on items listed in their constitutional power list (Schedule 6). These include: property tax, entertainment tax, vehicle tax, tourism fee, and natural resource royalties. No provincial tax can be collected without a law passed by the Provincial Assembly. Provinces cannot create taxes outside their constitutional authority.

🇳🇵 नेपाली व्याख्या

प्रदेशले अनुसूची ६ अनुसारका विषयमा कर लगाउन सक्छ — सम्पत्ति कर, मनोरञ्जन कर, सवारी कर आदि।

✅ Strengths

Own-source revenue gives provinces some fiscal independence from Kathmandu.

⚠️ Concerns

Provincial tax base is narrow; most provinces collect only a fraction of what they spend.

Art. 180Art. 182
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