A passenger bus plunged 200 metres (650 feet) from a mountainous road in west Nepal before dawn on Monday, killing 19 people including three foreign nationals.
Among those killed were a British, Chinese and Indian citizen, police said. The bus was carrying 44 passengers.
A New Zealander and a Chinese national were among 25 injured when the bus heading for Kathmandu from the tourist town of Pokhara fell from the road at Behighat in Dhading district, 80 km (50 miles) west of the capital, the police statement added.
The injured are being treated at hospitals in Kathmandu.
The government said it had ordered an investigation.
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