Topic resources
Foreign Tax Credit
Browse the guidance and official references below for Foreign Tax Credit. The linked articles explain their coverage and any conditions that need checking for your case.
Available articles
Official references
- IRD — Income Tax Act 2058, consolidated through Finance Act 2082
- Department of Industry — Industry-registration guidance
- NRB — Foreign Investment and Foreign Loan Management Bylaw 2078, fifth amendment 2082/09/14
- Department of Industry — Automatic-route investment notice, Gazette 2082/11/04
- Department of Industry — Industry and trademark notice
- Department of Industry — Investment notice, January 2024
- Department of Industry — One Stop Service Centre
- NRB — Foreign-exchange Circular 2/2083–84, 5 October 2026
Check the source and period
Select the fiscal-year edition that applies to your transaction. Keep earlier editions for historical work.
Keep the relevant Act, rules, annual amendments and authority notices together. The layout update date is not a new legal review date.
Latest update
- 13 October 2026
Editor: C.M. & Associates
Reviewed the resource directory, its article mapping and source-period guidance. Clarified source labels and public wording where needed. Earlier source-check dates and any stated limitations remain applicable.