Kathmandu-The government, through the budget for fiscal year 2026/27 (2083/84 BS), has introduced new tax and fee categories that are expected to increase costs for private schools, private hospitals, gold and silver jewellery, electricity services, and ride sharing services.

According to the Financial Bill 2026/27 presented in Parliament, the government has announced the implementation of new levies and tax measures under categories such as the 'Education Equity Fee', 'Health Equity Fee', and 'Skill Promotion Fee'.

While the government says these new charges are intended to promote social equity and domestic production, their direct impact is likely to be felt by consumers. Tuition fees at private schools, treatment costs at private hospitals, jewellery prices, electricity bills, and ride sharing fares are all expected to rise.

As a result, citizens are likely to face additional financial burdens on services related to education, healthcare, energy, and everyday consumption from the next fiscal year.

Private Schools to Pay 3 Percent 'Education Equity Fee'

Under the Financial Bill, all fees collected from students by privately operated educational institutions will be subject to a 3 percent Education Equity Fee.

This measure is expected to increase the cost of education at private schools, colleges, universities, and technical institutes. The bill brings all private educational institutions, including universities, colleges, schools, and technical training centres, under the scope of the fee, except institutions that provide only training and refresher courses.

However, educational institutions operated under public educational trusts will be exempt from the fee.

Private Hospitals Face Additional 3 Percent Charge

The government has also introduced a new tax category for private healthcare services. Through the Financial Bill, a 3 percent 'Health Equity Fee' will be imposed on all service charges collected by private hospitals and healthcare providers.

According to the government, the revenue generated from this fee will be used to support medical treatment for poor and underprivileged citizens. However, the additional cost is expected to be passed directly on to patients and service users.

'Skill Promotion Fee' on Gold and Silver Jewellery

The government has imposed a new fee on gold and silver jewellery. Under the bill, a Skill Promotion Fee of 0.5 percent of the sale value will be levied on the sale of gold, gold jewellery, silver, and silver jewellery to final consumers.

The government says the fee aims to promote traditional skills, handicrafts, and domestic production. However, it is expected to make jewellery more expensive for consumers.

New VAT Provision on Electricity

The government has amended the Value Added Tax (VAT) Act and introduced a new tax arrangement for electricity consumption. Finance Minister Dr. Swarnim Waglé announced that consumers using more than 50 units of electricity will be subject to a 5 percent VAT.

To implement this measure, a new sub section has been added to Section 7 of the VAT Act. Electricity distribution entities will be responsible for collecting the tax from end users.

5 Percent Tax on Ride Sharing Services

The government has also brought rapidly expanding ride sharing and delivery platforms within the tax net.

Under the revised provision, platform operators facilitating ride sharing or delivery services will be required to assess and collect VAT at a rate of 5 percent on taxable transactions conducted through their platforms.

This is expected to increase the cost of transportation and delivery services provided through digital platforms such as Pathao, inDrive, and taxi booking applications.