Nepal has several ancient pilgrimage sites and famous for pilgrimage tours especially for Buddhist and Hindu. Each temple is attached to a legend or belief that glorifies the miraculous powers of its deity. Kathmandu Valley is home to the famous Pashupatinath Temple, Swayambhu Stupa and several other famous temples. Hundreds of famous temples are located in and around the Kathmandu Valley. Some well-known pilgramage sites are: Baraha Chhetra, Halesi Mahadev, Janakpur, Pathibhara, Tengboche in East Nepal; Manokamana, Gorkha, Lumbini, Muktinath, Gosainkunda, Tansen, Kathmandu Valley in Central Nepal; and Swargadwari, Khaptad Ashram in West Nepal. Pashupatinath, Swoyambhunath, and Boudhanath are the sites that are also listed in the UNESCO Heritage Sites. Nepal is also the Gateway to Kailash Mansarovar, the mythical abode of Lord Shiva. Devotees from various parts of Nepal and India throng the temples during special festivals. Even though weak infrastructure renders some places hard to reach, efforts are being made on national level to develop and promote some popular sites.

Pilgrimage sites of Nepal like Muktinath and Gosainkunda make popular trekking destinations. Tours to these sites are encouraged for the novelty they provide in terms of nature and culture.