The study was carried out to study floristic composition and to assess the community structure of the forest in Lukla. Vegetation sampling was done by quadrat method. Altogether 40 quadrats were sampled to determine the Importance Value Index (IVI) of tree species, species diversity and dominance index. Altogether 32 plant species of 23 different families and were recorded. Rhododendron arboreum was found to be the dominant tree species with IVI value 41.94 and Pieris formosa was found to be co-dominant tree species with IVI value 41.28. Anaphalis species was most frequent and dominant herbaceous species. The dominant shrub was found to be Berberis aristata.