- Capital gains tax rate 10 15
- Brackets updated
migrated from the production database; research reasoning not recorded.
Top income tax
30.0%
Territorial system
Corporate tax
30.0%
IVA
15.0%
standard rate
Tax residency
180 days
Nicaragua tax profile
Data year: 2026
- Tax system
- Territorial Nicaragua taxes Nicaraguan-source income only (territorial system). Corporate income tax is 30% of net taxable income or the higher of that and a 1–3% definitive minimum tax on gross income (Law 822).
- Top PIT rate
- 30.0%
- Corporate tax rate
- 30.0%
- IVA
- 15.0%
- Capital gains tax
- 15.0% Most capital gains and capital income are subject to definitive withholding at 15% (Art. 87, Law 822). Transfers of assets registered with a public office (e.g. real estate, vehicles) use progressive definitive WHT of 1–7% on the transaction value in USD tiers, not the headline 15% rate alone.
- Social security (employee)
- 7.0%
- Social security (employer)
- 22.5%
- Dividend withholding
- 15.0%
- Interest withholding
- 15.0%
- Royalty withholding
- 15.0%
- Inheritance tax
- 15.0%
- Treaty count
- --
Income tax brackets
Corporate
| Bracket min | Bracket max | Rate |
|---|---|---|
| NIO 0 | and above | 30.0% |
Personal income
| Bracket min | Bracket max | Rate |
|---|---|---|
| NIO 0 | NIO 100,000 | 0.0% |
| NIO 100,000 | NIO 200,000 | 15.0% |
| NIO 200,000 | NIO 350,000 | 20.0% |
| NIO 350,000 | NIO 500,000 | 25.0% |
| NIO 500,000 | and above | 30.0% |
Tax flags
Territorial Exemption
Tax residency
- Days threshold
- 180 days
- Residency rules
- Tax resident if present in Nicaragua more than 180 days in a calendar year (continuously or not), or if the main centre of economic interest is in Nicaragua unless tax residence elsewhere is certified (not accepted if that country is a listed tax haven).
- Exit tax
- No
- CFC rules
- No
Filing information
- Fiscal year
- 01-01 – 12-31
- Filing deadline
- March 31
Sources
- DGI — Rentas del trabajo (tarifa y plazo) (accessed Oct 9, 2026) PIT employment brackets (Art. 23 LCT), calendar fiscal year, annual return within 90 days
- DGI — Ganancias y pérdidas de capital (accessed Oct 9, 2026) Capital gains scope; inheritances and gifts taxed as capital gains with definitive WHT
- PwC Nicaragua Tax Summary (accessed Oct 9, 2026) Territorial IR, CIT 30% or minimum tax, PIT and WHT rates, residency 180 days, SS, property CGT tiers, no income tax treaties