Nepal has modern banking facilities and some international banks even have offices in Kathmandu. Almost all foreign currencies along with credit cards such as American Express, Visa, and Mastercard are accepted in Nepal.
All visitors are required to exchange their money through the bank or authorized agents. In Kathmandu banks with money exchange counters are found everywhere and most hotels also have exchange counters. These facilities to change money are quick and convenient. It is necessary to ask for receipts when money is changed. On the return journey, if one is left with Nepalese rupees they can be exchanged for 15% of the amount on these receipts into any foreign currency at the Tribhuvan International Airport in Kathmandu. Remember to retain Rs. 700 for airport tax when departing on flights to SAARC Countries (India, Bhutan, Pakistan, Bangladesh, Sri Lanka and Maldives) or Rs.1000.00 for all other international destinations.
It is generally not possible to change foreign currency/travelers checks (except in Namche Bazaar, Jomsom, Salleri, Okhaldunga, Pokhara etc.) in the mountains. One must therefore change required money in Kathmandu before the trek starts. When cashing money for the trek, always ask for small denominations (ones, twos, fives, twenties and some in fifties and hundreds – never in five hundreds and thousands), and be careful about torn or damaged bank notes. The people in the village may not accept them
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