Provincial Tax
Provinces may levy taxes on matters within their jurisdiction as listed in Schedule 6. No provincial tax without provincial law.
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.
प्रदेशले अनुसूची ६ अनुसारका विषयमा कर लगाउन सक्छ — सम्पत्ति कर, मनोरञ्जन कर, सवारी कर आदि।
Own-source revenue gives provinces some fiscal independence from Kathmandu.
Provincial tax base is narrow; most provinces collect only a fraction of what they spend.