DO · AmericasNI · Americas
Dominican Republic vs Nicaragua: tax rates compared
Between the two, Nicaragua's income tax rate (30%) tops Dominican Republic's (25%) by 5pp. The 200-country average is 28%: Dominican Republic sits below it, Nicaragua sits above it. Dominican Republic's figure is dated 2025-12-05 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 | DO | NI | Difference |
|---|---|---|---|
| Income Tax | 25% | 30% | NI +5 pp |
| Corporate Tax | 27% | 30% | NI +3 pp |
| VAT | 18% | 15% | DO +3 pp |
| Capital Gains Tax | 25% | 15% | DO +10 pplargest gap |
| Wealth Tax | 0% | 0% | match |
Income Tax
| Country | Rate | Source |
|---|---|---|
| Dominican Republic | 25% | Source: PwC Worldwide Tax Summaries — Dominican Republic, Individual - Taxes on personal income · as of 2025-12-05 |
| Nicaragua | 30% | Source: PWC Worldwide Tax Summaries — Nicaragua (Individual, Taxes on personal income) · as of 2026-01-12 |
| Difference | −5 pp | Nicaragua higher |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| Dominican Republic | 27% | 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 | −3 pp | Nicaragua higher |
Between the two, Nicaragua's corporate tax rate (30%) tops Dominican Republic's (27%) by 3pp. The 201-country average is 22.6%: both sit above it.
VAT
| Country | Rate | Source |
|---|---|---|
| Dominican Republic | 18% | Source: PWC Worldwide Tax Summaries — Dominican Republic (Corporate, Other taxes) · as of 2025-12-05 |
| Nicaragua | 15% | Source: PWC Worldwide Tax Summaries — Nicaragua (Corporate, Other taxes) · as of 2026-01-12 |
| Difference | +3 pp | Dominican Republic higher |
Between the two, Dominican Republic's VAT rate (18%) tops Nicaragua's (15%) by 3pp. The 181-country average is 15%: Dominican Republic sits above it, Nicaragua matches the world average. Dominican Republic's figure is dated 2025-12-05 and Nicaragua's 2026-01-12, so the two rates come from different data vintages.
Capital Gains Tax
| Country | Rate | Source |
|---|---|---|
| Dominican Republic | 25% | Source: PwC Worldwide Tax Summaries — Dominican Republic, Individual - Taxes on personal income · as of 2025-12-05 |
| Nicaragua | 15% | Source: EY Worldwide Personal Tax and Immigration Guide 2025-26 — Nicaragua · as of 2025-10-01 |
| Difference | +10 pp | Dominican Republic higher |
Between the two, Dominican Republic's capital gains tax rate (25%) tops Nicaragua's (15%) by 10pp. The 175-country average is 10.3%: both sit above it.
Wealth Tax
| Country | Rate | Source |
|---|---|---|
| Dominican Republic | 0% | Source: PWC Worldwide Tax Summaries — Dominican Republic (Individual, Other taxes) · as of 2025-12-05 |
| 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 — Dominican Republic and Nicaragua both post a wealth tax rate of 0%. The 193-country average is 0.1%: both sit below it. Dominican Republic's figure is dated 2025-12-05 and Nicaragua's 2026-01-12, so the two rates come from different data vintages.
Not covered for both countries yet: Crypto Tax.