NGO & INGO Registration in Nepal: A Compliance Guide (2026)

Nepal has a vibrant development sector with thousands of non-governmental organizations working across various social and economic fields. However, the legal environment for NGO and INGO registration in Nepal is tightly regulated by the Social Welfare Council (SWC) and the District Administration Offices (DAO). This guide outlines how to successfully establish and maintain your non-profit in Kathmandu.

1. Registering a Local NGO in Nepal

A local NGO is typically registered as a "Non-Profit Organization" under the Associations Registration Act, 2034.

The Procedure:

1. At the District Administration Office (DAO): You must register the NGO in its home district (e.g., Kathmandu DAO). You will need at least seven founding members and a detailed constitution.
2. At the Social Welfare Council (SWC): To receive foreign grants or special tax exemptions, the NGO must be affiliated with the SWC.
3. PAN/VAT Registration: All NGOs must obtain a Permanent Account Number from the Inland Revenue Office.

2. Registering an International NGO (INGO) in Nepal

INGOs do not register as a separate legal entity in Nepal; instead, they operate by signing a General Agreement (GA) and a Project Agreement (PA) with the Social Welfare Council.

Key Requirements for INGOs:

• Foreign Investment: INGOs are generally expected to bring a minimum amount of foreign funding (usually USD 200,000 per year) into Nepal.
• Project Approval: Every project must be approved by the SWC and involve local NGO partners for implementation.
• Reporting: Strict annual reporting and financial auditing are mandatory for INGOs.

3. Compliance and Annual Renewals

NGOs and INGOs must follow rigorous annual compliance tasks to maintain their legal status:

• Audit Reports: Submit audited financial statements within 6 months of the fiscal year end.
• DAO Renewal: Local NGOs must renew their registration annually at the DAO.
• SWC Reporting: INGOs must submit project progress reports and "End of Project" evaluations.

4. Why Compliance is Getting Stricter

The Government of Nepal has introduced more robust monitoring to ensure that NGO/INGO activities align with national priorities and that funding is transparent. Non-compliance can lead to the freezing of bank accounts or cancellation of agreements.

5. Expert NGO/INGO Law Firm in Kathmandu

Managing a non-profit while focusing on social impact can be legally overwhelming. Our Legal Team at LawyerInNepal provides full-service support for the development sector.

Our Non-Profit Services include:

• Drafting Constitutions and Project Agreements.
• SWC Affiliation and Project Approvals.
• Legal Compliance Audits & Annual DAO Renewals.
• Foreign Staff Work Permits & Visas.

Consult with our NGO Experts:

• Office Location: Purbi Gate, Anamnagar-29, Kathmandu 44600, Nepal.
• WhatsApp Support: +977 9766910908
• Email: lawyerinnepal.com.np@gmail.com

Disclaimer: This article is for general informational purposes. Non-profit regulations are subject to government circulars and policy shifts. Always consult with a specialized legal advisor.