South Georgia and South Sandwich Islands is about 38 times smaller than Nepal.

Nepal is approximately 147,181 sq km, while South Georgia and South Sandwich Islands is approximately 3,903 sq km, making South Georgia and South Sandwich Islands 2.65% the size of Nepal.
Tip: This to-scale comparison of Nepal vs. South Georgia and South Sandwich Islands uses the Mercator projection, which distorts the size of regions near the poles.
Compare further: South Georgia and South Sandwich Islands vs. Nepal