Two Britons, Leo Dickinson and Ralph Mitchell, and one Indian, Ramesh Tripathi, sky-dived from a plane flying at 20,000 feet (6,100 metres) on Tuesday.
"They landed at the highest zone at Gorakshep," Tourism Ministry official Dipendra Poudel said. "This will open a new adventure tourism event in Nepal and more skydivers are coming to Nepal."
Gorakshep is a small patch of flat land at 16,940 feet near Mount Everest.