BY · EuropeNI · Americas
Belarus vs Nicaragua: tax rates compared
Belarus and Nicaragua share the same income tax rate: 30%. The 200-country average is 28%: both sit above it.
Verified data covers four of the six tracked tax types for both countries; every rate below is cited to its source and dated.
At a glance
| Tax | BY | NI | Difference |
|---|---|---|---|
| Income Tax | 30% | 30% | match |
| Corporate Tax | 25% | 30% | NI +5 pplargest gap |
| VAT | 20% | 15% | BY +5 pp |
| Capital Gains Tax | 13% | 15% | NI +2 pp |
Income Tax
| Country | Rate | Source |
|---|---|---|
| Belarus | 30% | Source: Official Internet Portal of the President of the Republic of Belarus — "Aleksandr Lukashenko approves changes to tax legislation" · as of 2026-01-01 |
| Nicaragua | 30% | Source: PWC Worldwide Tax Summaries — Nicaragua (Individual, Taxes on personal income) · as of 2026-01-12 |
| Difference | 0 pp | displayed rates match |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| Belarus | 25% | 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 | −5 pp | Nicaragua higher |
Nicaragua has a corporate tax rate of 30%, 5pp above Belarus's 25%. The 201-country average is 22.6%: both sit above it.
VAT
| Country | Rate | Source |
|---|---|---|
| Belarus | 20% | Source: Tax Code of the Republic of Belarus (Special Part), Article 122 — consolidated text via pravo.by, linked from the Ministry of Taxes and Duties' official site · as of 2026-07-19 |
| Nicaragua | 15% | Source: PWC Worldwide Tax Summaries — Nicaragua (Corporate, Other taxes) · as of 2026-01-12 |
| Difference | +5 pp | Belarus higher |
Belarus has a VAT rate of 20%, 5pp above Nicaragua's 15%. The 181-country average is 15%: Belarus sits above it, Nicaragua matches the world average.
Capital Gains Tax
| Country | Rate | Source |
|---|---|---|
| Belarus | 13% | Source: Republic of Belarus — Tax Code (Special Part), Ministry of Finance consolidated text (Art. 160: tax base for income from securities transactions; Art. 173: personal income tax rates) · as of 2026-07-19 |
| Nicaragua | 15% | Source: EY Worldwide Personal Tax and Immigration Guide 2025-26 — Nicaragua · as of 2025-10-01 |
| Difference | −2 pp | Nicaragua higher |
Nicaragua has a capital gains tax rate of 15%, 2pp above Belarus's 13%. The 175-country average is 10.3%: both sit above it. Belarus's figure is dated 2026-07-19 and Nicaragua's 2025-10-01, so the two rates come from different data vintages.
Not covered for both countries yet: Crypto Tax, Wealth Tax.