AT · EuropeNI · Americas
Austria vs Nicaragua: tax rates compared
Between the two, Austria's income tax rate (55%) tops Nicaragua's (30%) by 25pp. The 200-country average is 28%: both sit above it. Austria's figure is dated 2025-01-01 and Nicaragua's 2026-01-12, so the two rates come from different data vintages.
Verified data covers five of the six tracked tax types for both countries; every rate below is cited to its source and dated.
At a glance
| Tax | AT | NI | Difference |
|---|---|---|---|
| Income Tax | 55% | 30% | AT +25 pplargest gap |
| Corporate Tax | 23% | 30% | NI +7 pp |
| VAT | 20% | 15% | AT +5 pp |
| Capital Gains Tax | 27.5% | 15% | AT +12.5 pp |
| Wealth Tax | 0% | 0% | match |
Income Tax
| Country | Rate | Source |
|---|---|---|
| Austria | 55% | Source: OECD Tax Database — Top statutory personal income tax rates · as of 2025-01-01 |
| Nicaragua | 30% | Source: PWC Worldwide Tax Summaries — Nicaragua (Individual, Taxes on personal income) · as of 2026-01-12 |
| Difference | +25 pp | Austria higher |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| Austria | 23% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Nicaragua | 30% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Difference | −7 pp | Nicaragua higher |
Between the two, Nicaragua's corporate tax rate (30%) tops Austria's (23%) by 7pp. The 201-country average is 22.6%: both sit above it.
VAT
| Country | Rate | Source |
|---|---|---|
| Austria | 20% | Source: PWC Worldwide Tax Summaries — Austria (Corporate, Other taxes) · as of 2026-03-11 |
| Nicaragua | 15% | Source: PWC Worldwide Tax Summaries — Nicaragua (Corporate, Other taxes) · as of 2026-01-12 |
| Difference | +5 pp | Austria higher |
Between the two, Austria's VAT rate (20%) tops Nicaragua's (15%) by 5pp. The 181-country average is 15%: Austria sits above it, Nicaragua matches the world average.
Capital Gains Tax
| Country | Rate | Source |
|---|---|---|
| Austria | 27.5% | Source: PWC Worldwide Tax Summaries — Austria (Individual, Income determination) · as of 2026-01-29 |
| Nicaragua | 15% | Source: EY Worldwide Personal Tax and Immigration Guide 2025-26 — Nicaragua · as of 2025-10-01 |
| Difference | +12.5 pp | Austria higher |
Between the two, Austria's capital gains tax rate (27.5%) tops Nicaragua's (15%) by 12.5pp. The 175-country average is 10.3%: both sit above it. Austria's figure is dated 2026-01-29 and Nicaragua's 2025-10-01, so the two rates come from different data vintages.
Wealth Tax
| Country | Rate | Source |
|---|---|---|
| Austria | 0% | Source: PWC Worldwide Tax Summaries — Austria (Individual, Other taxes) · as of 2026-01-29 |
| Nicaragua | 0% | Source: PWC Worldwide Tax Summaries — Nicaragua (Individual, Other taxes) · as of 2026-01-12 |
| Difference | 0 pp | displayed rates match |
There's no gap here — Austria and Nicaragua both post a wealth tax rate of 0%. The 193-country average is 0.1%: both sit below it.
Not covered for both countries yet: Crypto Tax.