Nepal prohibits crypto at the level of the underlying asset, and since 2024 the prohibition is criminal. Nepal Rastra Bank's own published FAQ answer states that trading cryptocurrencies including Bitcoin is illegal in Nepal and that such trading is not permitted because it has received no legal recognition. FIU-Nepal, the financial intelligence unit inside Nepal Rastra Bank, restates the position in its Strategic Analysis Report on Virtual Assets, 2025: Nepal's legal framework prohibits all virtual asset activities.
A perpetual on SKHX tracks price and does not confer ownership of the underlying — the same contract mechanics apply in every jurisdiction; what differs by country is legal status and funding rails.
The legal status above rules out a trading route for SK hynix exposure from Nepal.
General capital gains tax on the disposal of assets such as shares and immovable property is 10% for individuals in Nepal.
Trading SKHX from Nepal: banned.
For SK hynix traders in Nepal: Nepal's National Criminal Code, section 262(A), amended 12 April 2024, criminalises producing, selling, trading, storing or transferring virtual assets unless issued or recognised by Nepal Rastra Bank, with imprisonment and confiscation of property.