Accommodation in Nepal are of three basic types; hotels & resorts, lodges & teahouses and tents.
City areas like Kathmandu, Pokhara, Chitwan, Lumbini, Nepalgunj etc have a wide variety of hotel and resorts, starting from basic B&B holdings to 3, 4 and 5star hotels.
Outside of these places where the flow of tourists is low, standard guesthouses and lodges can be found.
In the places at high altitudes, there are basic teahouses and lodges which offer sleeping cots and basic meals. These accommodations cater to a surprisingly wide variety of tastes in popular trekking regions like Everest & Annapurna regions. But at less traveled routes not even lodges and teahouses are available. The only option here would be mobile tents.
In many village areas, though guesthouse and hotels may not be available, visitors can stay in homestays. The Nepalese people, famous for their cordiality and hospitality, will allow visitors to stay at their homes and eat with them, and will only charge an extremely nominal cost. These homestays are generally community run, where the community decided on the home allocation and meal plan.