Analysing Motor Vehicle Tax in Gandaki Province presents an in-depth review of the Motor Vehicle Tax in Gandaki Province for the past six fiscal years (2018/19 to 2023/24) to understand its structure and revenue distribution within Nepal’s federalized framework. The provincial government possesses the constitutional authority to formulate policies, and laws, and collect motor vehicle tax, as guided by the Intergovernmental Fiscal Arrangement Act of 2017, which delineates the tax administration framework. The Act mandates a portion of the tax to be deposited in the respective levels’ consolidated funds, while the remainder is distributed among provincial and local governments. The annual Finance Act of Gandaki Province determines the motor vehicle tax rates and penalties, essential for implementing the government’s financial proposals and providing tax payment discounts. This paper highlights the significance of fiscal federalism, empowering sub-national governments to generate revenue.

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