|Province||Province No. 1|
|Established||10 March 2017|
|• Type||Rural Council|
|• Working Chairperson||Mrs. Chameli Yamphu Rai (NCP)|
|• Total||519.45 km2 (200.56 sq mi)|
|• Density||25/km2 (66/sq mi)|
|Time zone||UTC+5:45 (Nepal Standard Time)|
Makalu (Nepali: मकालु गाउँपालिका) is a rural municipality (gaunpalika) out of five rural municipality located in Sankhuwasabha District of Province No. 1 of Nepal. There are a total of 10 municipalities in Sankhuwasabha in which 5 are urban and 5 are rural.
According to Ministry of Federal Affairs and Local Developme Makalu has an area of 519.45 square kilometres (200.56 sq mi) and the total population of the municipality is 13204 as of Census of Nepal 2011.  
Makalu, part of Yamphu, Num, part of Pawakhola and Pathibhara which previously were all separate Village development committee merged to form this new local level body. Fulfilling the requirement of the new Constitution of Nepal 2015, Ministry of Federal Affairs and Local Development replaced all old VDCs and Municipalities into 753 new local level body (Municipality).
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