The currency of Nepal is the Nepalese rupee (NRs). You’ll find ATMs in cities and larger towns, but those in Kathmandu and Pokhara are the most reliable. Some ATMs in smaller towns don’t take international cards. MasterCard and Visa are widely accepted in larger shops, hotels, restaurants, and with tour agencies, but you’ll need cash when trekking.
It’s illegal to exchange currency other than with official dealers at banks, certified money changers, and certain cashiers at larger hotels. Ask for some low denominations for small purchases and tips and keep your Foreign Exchange Encashment Receipts.