Top income tax
30.0%
Territorial system
Corporate tax
30.0%
IVA
15.0%
standard rate
Tax residency
180 days
1 tax treaties
Nicaragua tax profile
Data year: 2025
- Tax system
- Territorial Nicaragua taxes only Nicaraguan-source income. CIT levied only on domestic-sourced income.
- Top PIT rate
- 30.0%
- Corporate tax rate
- 30.0%
- IVA
- 15.0%
- Capital gains tax
- 10.0% Capital gains on real property taxed at 10%.
- Social security (employee)
- 7.0%
- Social security (employer)
- 22.5%
- Dividend withholding
- 15.0%
- Interest withholding
- 15.0%
- Royalty withholding
- 15.0%
- Treaty count
- 1
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
- Resident if present in Nicaragua for 180+ days in a calendar year or if center of economic interests is in Nicaragua.
- Exit tax
- No
- CFC rules
- No
Filing information
- Fiscal year
- 01-01 – 12-31
- Filing deadline
- March 31
Sources
- PwC Nicaragua (accessed Mar 23, 2026) Territorial system, PIT brackets, CIT 30%