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⚠️ This guide was researched and updated in May 2026. Laws and regulations change frequently. For specific legal advice regarding your jurisdiction, please consult with local legal counsel.

Nepal Will & Estate Planning Guide flagNepal Will & Estate Planning Guide

Read about will creation and estate planning in Nepal. This guide covers witness rules, probate processes and jurisdiction-specific considerations that may apply. Rules vary, so consult a qualified professional for advice on your circumstances.

Estate Planning in Nepal at a Glance

Inheritance in Nepal is governed by the National Civil Code 2017 (Muluki Civil Code 2074), which replaced the former Muluki Ain. The Code grants equal coparcenary rights to spouse, sons and daughters over ancestral property, regardless of marital status. Self-acquired property may be disposed of by a will-deed (Ichha Patra); where there is no will, property passes by partition and statutory succession. Nepal levies no inheritance tax.

  • Governed by the National Civil Code 2017 (Muluki Civil Code 2074)
  • Wills (Ichha Patra) are dealt with in Chapter 12 of the Code
  • Testator must be 18 or over and of sound mind (Section 509)
  • At least two witnesses required (Section 511)
  • Equal coparcenary rights for spouse, sons and daughters
  • No inheritance, estate or death tax
  • Registration optional but strengthens a will of self-acquired property

Will Requirements in Nepal

Creating a will in Nepal typically involves national rules and any local variations. Witness requirements, signing procedures and other formalities can vary by jurisdiction, so consult a qualified professional for advice specific to your circumstances.

Witness Requirements: At least two witnesses required (Section 511, National Civil Code 2017). Witnesses sign in the presence of the testator and of one another. Registration is optional, but a registered will-deed strengthens disposition of self-acquired property.
Holographic Wills:Formal witnessing is generally required

Inheritance Tax in Nepal

Nepal does not currently impose an inheritance tax

Family Shares and Estate Administration in Nepal

Protected family shares: Ancestral (coparcenary) property is shared among coparceners - spouse, sons and daughters hold equal rights and a member may claim partition of their share. Self-acquired property may be disposed of by a registered will-deed.
Administering the estate: Where succession or a will is disputed, the district courts adjudicate succession and partition. To transfer title, heirs complete the ownership transfer (mutation) at the Land Revenue Office (Malpot) and pay the applicable registration fees.

Related Resources

What Happens Without a Will?

Read about intestacy rules and how an estate may be distributed if you die without a will.

Global Inheritance Tax Guide

Compare inheritance tax rates, thresholds and exemptions across countries.

Digital & Physical Will Signatures

How signing rules differ across jurisdictions and where digital signatures may be accepted.

Estate Planning Information for Nepal

This guide is for information only. We don’t yet have coverage for Nepal. Register your interest below and we’ll let you know when coverage becomes available, or find a qualified professional for advice on your circumstances.

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