Nepal
Ordinary business/professional income taxed on progressive slabs ~10-36% (top 39% above NPR 5M), SSF voluntary. The decisive issue is that receiving the payout in crypto is outright illegal under NRB rules - so the crypto leg, not the tax, is the binding constraint.
Business or professional income (Income Tax Act 2058), ordinary income not capital gains; PAN registration and annual filing required.
Progressive 2025/26: first NPR 500,000 at 1% (Social Security Tax), then 10 / 20 / 30 / 36%, and 39% above NPR 5M. Standard range ~10-36%, top 39%.
Social Security Fund participation is voluntary for the self-employed (self-contributors pay ~31% of a notional salary). Not compulsory.
Presumptive D-PAN only for tiny earners; turnover-based regime for ~NPR 3M-10M. Real prop income exceeds these and falls under normal progressive tax.
FULLY ILLEGAL - Nepal Rastra Bank bans all crypto/virtual-asset activity under the Foreign Exchange Act 1962; penalties up to 3 years jail, 3x fines, asset confiscation. No lawful way to receive a USDC payout.