Nepal opens for tourist activities with certain guidelines to be follow

Guidelines of Government of Nepal for Travellers

All the foreigners should obtain a tourist entry visa from the Nepali diplomatic mission abroad, else should have a pre approval/recommendation letter form the concerned ministries for ensuring their on-arrival visa.

All the travelers must hold a COVID-19 Negative Report (RT-PCR/Gene Xpert/True NAAT or equivalent obtained within 72 hours prior to their departure from the first port of call bound to Nepal but children below 5 years are exempted from submitting such report.
A seven-day hotel quarantine mandatory and need to take another covid test before heading off to the mountains.
Minimum 5000 USD per person COVID-19 Insurance