The deceased is 32-year-old Sabine Carapli from Holland. She died as a rope tied to her head got entangled in a rock during the accident, Superintendent of Police Kedar Panta said.
The dinghy had started from the Kaligandaki River in Maldhunga of Baglung district. Eight Dutch tourists and five Nepalis were on the boat.
Rest of the rafters sustained minor injuries and were able to swim to safety. They were rescued by Area Police Office Phalevas.
The body of the deceased has been taken to Pokara by helicopter, police said. The accident could have occurred after the boat lost balance, police added.
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