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Central African Republic vs Nicaragua: tax rates compared
Central African Republic has an income tax rate of 40%, 10pp above Nicaragua's 30%. The 200-country average is 28%: both sit above it. Central African Republic's figure is dated 2023-01-01 and Nicaragua's 2026-01-12, so the two rates come from different data vintages.
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 | CF | NI | Difference |
|---|---|---|---|
| Income Tax | 40% | 30% | CF +10 pp |
| Corporate Tax | 30% | 30% | match |
| VAT | 19% | 15% | CF +4 pp |
| Capital Gains Tax | 40% | 15% | CF +25 pplargest gap |
Income Tax
| Country | Rate | Source |
|---|---|---|
| Central African Republic | 40% | Source: Central African Republic Ministry of Finance and Budget — Code Général des Impôts (Article 86) · as of 2023-01-01 |
| Nicaragua | 30% | Source: PWC Worldwide Tax Summaries — Nicaragua (Individual, Taxes on personal income) · as of 2026-01-12 |
| Difference | +10 pp | Central African Republic higher |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| Central African Republic | 30% | 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 | 0 pp | displayed rates match |
Central African Republic and Nicaragua share the same corporate tax rate: 30%. The 201-country average is 22.6%: both sit above it.
VAT
| Country | Rate | Source |
|---|---|---|
| Central African Republic | 19% | Source: Central African Republic Ministry of Finance and Budget — Code Général des Impôts (Article 257) · as of 2019-01-01 |
| Nicaragua | 15% | Source: PWC Worldwide Tax Summaries — Nicaragua (Corporate, Other taxes) · as of 2026-01-12 |
| Difference | +4 pp | Central African Republic higher |
Central African Republic has a VAT rate of 19%, 4pp above Nicaragua's 15%. The 181-country average is 15%: Central African Republic sits above it, Nicaragua matches the world average. Central African Republic's figure is dated 2019-01-01 and Nicaragua's 2026-01-12, so the two rates come from different data vintages.
Capital Gains Tax
| Country | Rate | Source |
|---|---|---|
| Central African Republic | 40% | Source: Central African Republic Ministry of Finance and Budget — Code Général des Impôts (Articles 55, 86) · as of 2023-01-01 |
| Nicaragua | 15% | Source: EY Worldwide Personal Tax and Immigration Guide 2025-26 — Nicaragua · as of 2025-10-01 |
| Difference | +25 pp | Central African Republic higher |
Central African Republic has a capital gains tax rate of 40%, 25pp above Nicaragua's 15%. The 175-country average is 10.3%: both sit above it. Central African Republic's figure is dated 2023-01-01 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.