🇳🇮 Nicaragua
NI / NIC #96
Nomad Score
54.0
Cities
14
🇳🇮 NICARAGUA TAX PROFILE
Data year: 2025
Tax System
Territorial
Nicaragua taxes only Nicaraguan-source income. CIT levied only on domestic-sourced income.
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%.
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
Territorial Exemption
📊 INCOME TAX BRACKETS
Corporate
| Bracket Min | Bracket Max | Rate % | USD Equivalent |
|---|---|---|---|
| NIO 0 | and above | 30.0% | -- |
Personal income
| Bracket Min | Bracket Max | Rate % | USD Equivalent |
|---|---|---|---|
| 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 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%
🔗 RELATED
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