Summary Report

Nepal Budget 2026/27 and Its Gender Perspectives

Webinar Summary Report

Date: 2 August 2026 (2083 Shrawan 18)
Organized by: Women Development Society (WODES) in collaboration with NCBL

Executive Summary

On 2 August 2026, Women Development Society (WODES), in collaboration with NCBL, organized a virtual webinar titled "Nepal Budget 2026/27 and the Gender Perspective." The event brought together approximately 20 participants, including policymakers, civil society representatives, local government practitioners, and women's rights advocates, to examine the extent to which Nepal's FY 2026/27 national budget addresses gender equality and women's empowerment.

The keynote presentation was delivered by former Finance Minister Mr. Surendra Pandey, who provided an overview of Nepal's Gender Responsive Budgeting (GRB) framework, reflected on its historical development, and analyzed the gender dimensions of the newly announced national budget. He discussed progress made through policy reforms, including improvements in women's property ownership, affirmative action in public employment, social protection measures, and legal reforms promoting women's rights. At the same time, he highlighted persistent challenges such as unequal access to property, gaps in policy implementation, limited digital infrastructure, and disparities affecting women in remote and marginalized communities.

The webinar also explored gender-responsive budget allocations in areas including health, education, employment, taxation, social protection, banking, and digital public financial management. An interactive discussion enabled participants to raise practical concerns regarding local implementation of Gender Responsive Budgeting, coordination among different levels of government, digital governance, and women's economic empowerment.

The discussion reaffirmed that gender-responsive budgeting is not only a budgeting tool but also an important mechanism for promoting gender equality, improving public service delivery, and ensuring that public resources are allocated equitably. The webinar concluded with recommendations to strengthen institutional capacity, expand stakeholder participation in budget processes, improve digital governance systems, and enhance evidence-based advocacy for gender-responsive public finance.

1. Background of the Program

Women Development Society (WODES) has long been working to promote and protect the rights, well-being, and empowerment of women across Nepal. Over the years, the organization has implemented a wide range of programs aimed at improving women's and girls' access to education, healthcare, employment opportunities, and social protection. These initiatives have included scholarship support, health camps, vocational skills training, and community-based awareness programs.

The organization has also supported women and girls affected by armed conflict and gender-based violence through various rehabilitation and empowerment initiatives. Responding to changing social and technological contexts, WODES has expanded its work to include digital literacy, artificial intelligence awareness, scientific modernization of agriculture, organic farming, and campaigns against all forms of violence against women.

Recognizing that women's empowerment requires both effective public policies and adequate financial investment, WODES has increasingly focused on public finance and gender-responsive budgeting as essential tools for achieving gender equality. Since the national budget plays a central role in translating government commitments into practical action, understanding how budget allocations affect women has become an important area of advocacy.

Against this backdrop, WODES, in collaboration with NCBL, organized a virtual webinar on 2 August 2026 entitled "Nepal Budget 2026/27 and the Gender Perspective." The objective was to assess the gender responsiveness of the Government of Nepal's newly announced FY 2026/27 budget, discuss its implications for women and marginalized groups, and identify opportunities for strengthening gender-responsive public finance.

Former Finance Minister Mr. Surendra Pandey delivered the keynote presentation and shared his analysis of Nepal's budget from a gender perspective.

2.   Historical Background and Earlier Developments

2.1 Evolution of Gender Responsive Budgeting

Mr. Surendra Pandey explained that Gender Responsive Budgeting (GRB) was formally introduced in Nepal during Fiscal Year 2007/08 (2063/64 BS). Its introduction marked an important shift in Nepal's public financial management by integrating gender considerations into budget formulation, implementation, and monitoring. He situated the evolution of GRB within the broader political, constitutional, and economic transformation of the country, noting that successive governments have introduced policies and institutional mechanisms aimed at ensuring public expenditure contributes to reducing gender inequality and advancing women's empowerment. Over time, Gender Responsive Budgeting has become an integral part of Nepal's public financial management system, providing a framework for assessing whether government spending directly or indirectly promotes gender equality.

2.2 Earlier Policy Reforms

Mr. Pandey highlighted several policy reforms that have significantly improved women's legal and economic status over the past two decades.

Among the most notable achievements has been the increase in women's property ownership. Before reforms introduced around 2063/64 BS, women owned only about 7 percent of registered property. A combination of legal and fiscal measures encouraging property registration in women's names has since increased that figure to approximately 30 percent. He explained that property ownership extends well beyond legal recognition, as it enables women to access credit, banking services, investment opportunities, and greater economic independence, thereby strengthening their social and economic position. He also referred to legal reforms requiring the inclusion of the mother's name on citizenship certificates and national identity cards, describing these as important steps toward improving women's legal recognition, dignity, and access to public services. In addition, he noted the development of Nepal's Gender Responsive Public Financial Management (GRPFM) framework, prepared with technical collaboration from UN Women, to strengthen the integration of gender perspectives throughout the public financial management cycle.

2.3 Historical Government Initiatives for Women's Empowerment

Reflecting on earlier government initiatives, Mr. Pandey described a range of measures that have expanded opportunities for women in education, employment, and social inclusion. In the education sector, he cited the establishment of nursing campuses in Gaur (Rautahat) and Malangawa during 2066/67 BS as examples of investments designed to increase educational opportunities for women. Scholarship and cash grant programs for girls, the construction of separate toilets in schools, and school midday meal programs were also highlighted as initiatives that encouraged girls' enrolment and retention.

He further discussed affirmative action measures, including the reservation of one-third of civil service positions for women, which has gradually increased women's representation across professions such as education, engineering, healthcare, and public administration. Other initiatives, including the "Beti Padhao, Beti Bachao" campaign and bicycle distribution programs, were presented as earlier government efforts to improve girls' school attendance and reduce gender disparities in education. According to Mr. Pandey, these initiatives laid the foundation for the country's current approach to gender-responsive budgeting.

3.   Webinar Proceedings: Nepal Budget 2026/27 and Gender Perspectives

The keynote presentation examined the gender responsiveness of Nepal's Fiscal Year 2026/27 national budget and considered how current budget allocations could contribute to women's empowerment and gender equality.

Mr. Pandey observed that while Nepal has made important progress in developing gender-responsive policies, their impact ultimately depends on adequate budget allocations, institutional capacity, and effective implementation across all levels of government.

3.1 Keynote Presentation by Former Finance Minister Surendra Pandey

Mr. Pandey provided an overview of Nepal's Gender Responsive Budgeting framework while analyzing the newly announced national budget through a gender lens. His presentation explored how budgetary decisions influence women's economic opportunities, access to public services, social protection, education, employment, and financial inclusion.

Throughout the presentation, he stressed that gender equality should be regarded not only as a social objective but also as an economic and governance priority requiring sustained public investment.

3.2 Budget Allocations

Mr. Pandey explained that Nepal classifies its national budget into three categories from a gender perspective:

• Directly Responsive: Budget allocations specifically designed to promote women's empowerment and gender equality.
• Indirectly Responsive: Budget allocations that benefit women through broader development and social programs.
• Neutral: Budget allocations that do not specifically address gender disparities.

He drew attention to several major allocations in the FY 2026/27 budget, including:

• NPR 2.27 billion allocated to the Ministry of Women, Children and Senior Citizens;
• NPR 15 billion allocated to the Ministry of Health and Population for women's health and related health services; and
• NPR 3 billion allocated for programs supporting Dalit children under five years of age.

These allocations, he noted, reflect the government's continued commitment to advancing gender equality through public investment, legislation, and targeted development programs.

3.3 Women's Economic Empowerment

Turning to women's economic empowerment, Mr. Pandey emphasized the importance of ownership of productive assets, access to finance, and participation in economic activities. Despite progress in property ownership, many women continue to face barriers because family property is often registered solely in the names of male household members. As a result, their ability to obtain loans, establish businesses, and participate fully in economic activities remains constrained. He also stressed the need for further research to better understand the specific challenges faced by single women and women-headed households in accessing property, credit, financial services, and social protection programs.

3.4 Education

Discussing the education sector, Mr. Pandey pointed to continuing gender disparities, particularly in access to digital learning resources. Private schools generally have stronger digital infrastructure and better internet connectivity than government schools, creating unequal learning opportunities. Improving digital infrastructure in public schools, especially in rural and marginalized communities, was identified as increasingly important for ensuring equal educational opportunities for girls.

3.5 Employment

Reviewing current employment policies, Mr. Pandey noted that one-third of civil service positions remain reserved for women and acknowledged the growing representation of women across professions including medicine, engineering, education, nursing, and public administration. He also discussed the government's 100-day employment guarantee program, describing it as an important gender-responsive initiative. At the same time, he observed that implementation varies across municipalities and requires stronger coordination between the Ministry of Labor and local governments to ensure greater participation by women.

3.6 Taxation

Mr. Pandey discussed several tax policies with important gender implications.

He noted that household electricity consumption exceeding 50 units per month is subject to taxation and observed that, because women typically bear primary responsibility for household work, including cooking and domestic energy use, these taxes may have a disproportionate impact on them.

He also referred to taxes on petroleum products and rising transportation costs, explaining that these can affect women's mobility and economic participation. Taxation of private healthcare services was identified as another area of concern, particularly because it increases the financial burden associated with maternal and reproductive healthcare.

He concluded that tax policies should become more gender-sensitive by recognizing the different economic burdens experienced by women and men.

3.7 Social Protection

Mr. Pandey emphasized the importance of strengthening social protection measures for women-headed households and other vulnerable groups. He highlighted the role of equalization grants and conditional grants in addressing gender disparities at the local level while stressing that these resources must effectively reach women living in remote communities. Social protection programs, he argued, should continue to prioritize vulnerable women, improve access to public services, and strengthen women's legal and social inclusion.

3.8 Social Issues

The presentation also addressed broader social challenges affecting gender equality. Mr. Pandey discussed persistent issues such as Chhaupadi, child marriage, gender-based violence, discrimination against Dalit women, and unequal access to essential public services. While adequate financial allocations remain important, he emphasized that long-term social transformation also depends on awareness programs, effective legal enforcement, and sustained community engagement.

3.9 Banking and Investment

Mr. Pandey observed that women continue to face limited access to formal banking systems and financial services. Expanding concessional loans, improving investment opportunities, and strengthening financial support mechanisms for women entrepreneurs and small business owners were identified as important priorities. He also emphasized the need to maintain appropriate checks and balances between government institutions and private financial service providers to improve accountability and service delivery.

3.10 Digital Public Financial Management

Concluding his presentation, Mr. Pandey highlighted the growing importance of digital technologies in public financial management. Digital databases, he explained, can improve budget planning, expenditure tracking, and service delivery, particularly in remote areas. He also discussed Nepal's Gender Responsive Public Financial Management (GRPFM) framework and underscored the need for continued capacity building, including refresher training for government officials on digital systems and budget monitoring.

Following the keynote presentation, participants engaged in an interactive question-and-answer session, sharing practical experiences, discussing implementation challenges, and exploring opportunities to further strengthen Gender Responsive Budgeting at both the national and local levels.

4. Questions of Participants and Answers from the Presenter

 4.1 Questions and Interactions by Bina Pant

Question 1: Bina raised the issue of Gender Responsive Budgeting at the local government level, asking about the criteria used to classify budget items as gender-responsive and how local governments can effectively implement GRB. She also asked about performance appraisal mechanisms for local governments in implementing GRB.

She stated that it is difficult to obtain reliable and adequate gender-related data at the local level.

 Response by Mr. Pandey: Mr. Pandey responded by referencing the "Nepal Gender Responsive Budgeting Handbook" designed for use at the local municipality and village level. He explained that the handbook provides criteria for classifying budget items and guidance on implementation. He acknowledged that the current system has challenges in effectiveness and that local governments often struggle to understand and apply the classification system properly.

 Question 2: Bina asked about the linkage between gender-responsive budget allocations and grants at the local level, and whether the system is effectively connected.

 Response by Mr. Pandey: Mr. Pandey acknowledged the difficulty and noted that budget allocation timing is a challenge, local budgets must be announced by a certain deadline (April/May), and women's organizations and civil society groups should engage with the budget process before the budget is finalized, not after. He emphasized the importance of pre-budget consultations with women's groups and civil society to ensure gender concerns are incorporated.

 4.2 Questions and Interactions by Pratisara Sayami (Moderator)

Question 1: Pratisara asked about the practical application of the 100-day employment program and how it addresses women's employment needs at the local level.

 Response by Mr. Pandey: Mr. Pandey explained that the 100-day employment guarantee  program is a key gender-responsive initiative, but its implementation at the municipality level requires stronger coordination. He noted that the program needs to be better linked with the Labor Ministry and that local governments need to take more proactive steps in enrolling women beneficiaries.

 Question 2: Pratisara raised questions about future sessions and access to information, asking how participants can continue to engage with the topics discussed.

 Response by Mr. Pandey: Mr. Pandey directed participants to visit the website for further information and to submit questions online. He also encouraged participants to register at the provided link for future sessions.

 4.3 Questions and Interactions by Purna Shova Chitrakar

Question: Purna raised the issue of policy-level implementation of gender-responsive budgeting, asking how national policies translate into practical outcomes at the local government level.

 Response by Mr. Pandey: Mr. Pandey acknowledged that there is a significant gap between policy formulation at the national level and implementation at the local level. He emphasized that local governments need capacity building and that the Nepal Gender Responsive Budgeting Handbook should be used as a practical tool. He also noted the importance of coordination between different levels of government (federal, provincial, and local) to ensure coherent implementation.

 4.4 Questions by Lila

Question: Lila asked about budget allocations for education, specifically regarding scholarships and employment opportunities for women, and how the budget addresses the needs of women in remote areas.

 Response by Mr. Pandey: Mr. Pandey responded by discussing the need for strong coordination with the Labor Ministry and noted that certain areas require specific policy interventions. He mentioned that MBBS and other professional education opportunities need to be made more accessible to women, and that the budget should support women's access to higher education and professional training.

 4.5 Questions by Prem Bahadur Shahi

Question: Prem Bahadur raised concerns about the duplication of programs and beneficiaries at the local level.

Response by Mr. Pandey: Mr. Pandey acknowledged the challenge and emphasized the importance of digital equipment and national ID systems for efficient operations. He noted that service delivery to remote areas requires dedicated budget allocations and logistical planning. He also stressed the need for check and balance mechanisms between government and private sector service delivery, noting that the government should ensure quality and accountability in service provision.

 5. Outcomes

No matter how ambitious the plans or programs proposed for women may be, they cannot be effectively implemented unless sufficient budget is allocated to support them. This is an aspect that has often received limited attention from women's rights advocates.

Recognizing this gap, Women Development Society took the initiative to focus on the national budget. This effort has helped establish a foundation for women to engage in evidence-based advocacy with planners and various government agencies regarding gender-responsive budgeting and resource allocation.

In addition to this, the initiative has achieved several other important outcomes, which are outlined below.

 1.     Shared Understanding of GRB Framework: Participants gained a clearer understanding of the three-tier classification system (directly responsive, indirectly responsive, and neutral) for gender-responsive budgeting in Nepal.

 2.     Identification of Key Challenges: The webinar identified critical challenges including low women's property ownership (historically 7%, improved to 30% during 2063/64 BS), inadequate capacity at local government level, gaps between national policy and local implementation, limited digital infrastructure, and challenges in reaching women in remote areas.

3.     Resource Sharing: Mr. Pandey committed to providing the Nepal Gender Responsive Budgeting Handbook for use at the local level.

 4.     Website and Information Access: Mr. Pandey agreed to share the website link for further questions and information related to the budget.

 5.     Digital Training Commitment: Mr. Pandey committed to conducting a refresher course on the use of digital databases for government officials.

 6.     Participant Engagement: Participants were directed to register at the provided link for future sessions and to visit the website for more information.

 7.     Recognition of GRPFM Framework: The webinar acknowledged the existence of the Gender Responsive Public Financing Management (GRPFM) framework in Nepal and the need for its broader implementation, including work done in collaboration with UN Women.

 6. Way Forward and Future Possible Strategies

 On the basis of this discussion, WODES identified the following actions are recommended:

 6.1 Immediate Actions

·       Disseminate practical resources and guidance on Gender Responsive Budgeting (GRB) to local governments, civil society organizations, and women's groups.

·       Establish accessible platforms, including websites and digital information portals, where stakeholders can obtain budget-related information, resources, and updates.

·       Organize refresher training on digital tools, data management, and evidence-based budget analysis for government officials and development practitioners.

·       Encourage participants and stakeholders to remain engaged through follow-up learning events, resource sharing, and networking opportunities.

6.2 Policy Priorities

·       Strengthen legal and policy measures that promote women's economic empowerment, including equitable access to property ownership and productive resources.

·       Institutionalize meaningful pre-budget consultations to ensure that women, marginalized groups, civil society organizations, and local communities participate in the budget formulation process.

·       Promote gender-responsive tax and fiscal policies that reduce the financial burden on women, particularly in areas such as healthcare, household energy, education, and social services.

·       Ensure the effective implementation and continuity of affirmative action and inclusive employment policies across all levels of government.

6.3 Strengthening Local Government Capacity

·       Conduct regular capacity-building programs for local government officials on Gender Responsive Budgeting, planning, implementation, and monitoring.

·       Develop and strengthen digital systems for tracking gender-responsive budget allocations, expenditures, and outcomes at the local level.

·       Improve coordination among federal, provincial, and local governments to ensure consistent implementation of gender-responsive budgeting.

·       Expand access to citizenship, national identification, and other essential documentation for women, especially those from remote and marginalized communities, enabling them to benefit from government services and development programs.

6.4 Women's Empowerment and Social Protection

·       Expand employment and livelihood programs that prioritize women's participation, economic security, and entrepreneurship.

·       Ensure that social protection measures adequately support women-headed households, single women, persons with disabilities, and other vulnerable groups.

·       Allocate sufficient resources to address harmful social practices, including child marriage, gender-based violence, discrimination, and other barriers to women's empowerment.

·       Improve the delivery of public services in remote and underserved areas through adequate budget allocations, digital infrastructure, and strengthened local institutions.

6.5 Knowledge Sharing and Continued Engagement

·       Organize regular dialogues, webinars, and training programs on Gender Responsive Budgeting, public finance, taxation, social protection, and local governance.

·       Widely disseminate GRB guidelines, manuals, and learning resources to government institutions, civil society organizations, academic institutions, and community groups.

·       Strengthen monitoring and evaluation mechanisms to assess the effectiveness of gender-responsive public financial management and budget implementation.

·       Foster partnerships among government agencies, civil society organizations, women's organizations, development partners, and academic institutions to promote evidence-based advocacy and accountability for gender equality.

Lastly, WODES concluded that a gender-responsive budget is not merely a financial matter; it is fundamentally linked to women's rights, gender equality, and social justice. Ensuring that public resources are allocated equitably is essential to advancing women's empowerment and creating a more inclusive society.

Contact:

Women Development Society (WODES)

Swoyambhu-15, Kathmandu Nepal

Phone: 977 1 4279 318

Email: info.wodes@gmail.com

Website: wodes.org.np