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.

According to the work partition rules , 2074 of the Government of Nepal , the  Ministry's Ministry has been the same as follows:

• Policy, Law, Criteria for Culture, Religion, Religion, Civilization and Heritage;
• Archaeological importance and the ancient monument policy, law, criteria and regulation;
• National Museum, Archives;
• The historical, archaeological, religious and cultural significance of international and national level, and the policy, law, criteria, conservation, promotion, study, research, excavation, reconstruction and promotion of related property in the world heritage;
• Natural, Religious, Cultural, Archeological, Adventure Tourism Policy, Criteria and Regulation;
• Central policy level and policy related law;
• Document protection of contractual agreement with foreign friends;
• Tourism policy, law and criteria;
• Casino Policy, Law and Criteria and Regulation;
• Mountaineering, travel, tracking policy, law and criteria and regulation;
• Tourism Determination Policy, Law and Criteria and Regulation;
• Language Commission, Nepal Promotion Establishment, Nepal Lalitakala Pratihan Establishment and Nepal Music and Drakakala Institution;
• Pashupati Area Development Fund, Lumbini Development Fund, Senior Janakpur Area Development Council;
• The policies, laws and criteria related to the preservation and development of various religions, ethnicity, communities, literature of the language, music, scripts, art, culture and movies;
• Check and permission of extracted archaeological items;
• Permission and regulation of aircraft construction and design, operation and maintenance of charge, airport construction and operation, air navigation service and aviation training etc.
• Air freight, airport fees, air navigation service fees and regulation
• Air service operational permissions, and flight permissions
• Civil Aviation Policy, Law, Criteria and Regulation
• Permission, level assessment and regulation of civil aviation business and practitioners
• Level, Criteria, Guidelines and Implementation from international organizations related to air security
• Aerospace and air traffic service
• Management of aerial area,
• Weather Information Service for Aviation Services
• Cooperation and coordination in aviation search and rescue work
• International, regional and internal airports, construction and management,
• Aircraft crashes,
• Aerial sports / thriller aviation / recreational aviation activities like ultra-light, pearlling, hunting gliding, policy and criteria
• Policy, Law, Criteria, Implementation and Regulation of copyright rights
• Convention, Agreement, Convention, Contact and Coordination with the International Organization of the Organization
• Operating and regulation of the Ministry of Public Relations, Authority, Committee, Establishment, Company etc
• Operating service, group and subgroup operations with the subject of ministry