Tourism reaches into the varied aspects of Nepalese life and its benefits are encompassed by diverse sectors directly and indirectly. It generates employment opportunities and helps in the promotion and conservation of the art and culture. The tourism industry is one of the foreign currency earners in the country and thus makes a significant contribution to the economy. Government of Nepal has been actively promoting tourism in Nepal and has always encouraged the private sector for their involvement and participation.

The Ministry of Culture, Tourism & Civil Aviation (MOTCA) gives equal importance to conservation of natural, cultural and human resources.

Ministry of Tourism first came into existence in 2035 BS (1978 AD). In 2039 (1982 AD), Civil Aviation was also merged into the Ministry of Tourism and it became the Ministry of Tourism & Civil Aviation. In 2057 (2000 AD), Cultural sector was also integrated in the Ministry and called the Ministry of Culture, Tourism & Civil Aviation (MOCTCA).

In August 31, 2008 (B.S. 2065-5-15) the ministry was divided into two ministries, i.e. Ministry of Tourism and Civil Aviation and Ministry of Culture and State Restructuring. The name of the ministry became the Ministry of Tourism and Civil Aviation (MOTCA). The cultural sector has been integrated with the tourism and civil aviation on May 18, 2012 (2069-02-05 BS). The name of the ministry has now become the Ministry of Culture, Tourism and Civil Aviation.