IM · EuropeNI · Americas

Isle of Man vs Nicaragua: tax rates compared

Between the two, Nicaragua's income tax rate (30%) tops Isle of Man's (21%) by 9pp. The 200-country average is 28%: Isle of Man sits below it, Nicaragua sits above it.

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

0102030405060Income21%30%Corporate0%30%VAT15%20%Capital Gains0%15%Wealth Tax0%
five shared taxes, side by side
Tax IM NIDifference
Income Tax21%30%NI +9 pp
Corporate Tax0%30%NI +30 pplargest gap
VAT20%15%IM +5 pp
Capital Gains Tax0%15%NI +15 pp
Wealth Tax0%0%match

Income Tax

Income Tax, side by side
CountryRateSource
Isle of Man21%Source: PWC Worldwide Tax Summaries — Isle of Man (Individual, Taxes on personal income) · as of 2026-02-06
Nicaragua30%Source: PWC Worldwide Tax Summaries — Nicaragua (Individual, Taxes on personal income) · as of 2026-01-12
Difference−9 ppNicaragua higher

Corporate Tax

Corporate Tax, side by side
CountryRateSource
Isle of Man0%Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01
Nicaragua30%Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01
Difference−30 ppNicaragua higher

Between the two, Nicaragua's corporate tax rate (30%) tops Isle of Man's (0%) by 30pp. The 201-country average is 22.6%: Isle of Man sits below it, Nicaragua sits above it.

VAT

VAT, side by side
CountryRateSource
Isle of Man20%Source: PWC Worldwide Tax Summaries — Isle of Man (Corporate, Other taxes) · as of 2026-02-06
Nicaragua15%Source: PWC Worldwide Tax Summaries — Nicaragua (Corporate, Other taxes) · as of 2026-01-12
Difference+5 ppIsle of Man higher

Between the two, Isle of Man's VAT rate (20%) tops Nicaragua's (15%) by 5pp. The 181-country average is 15%: Isle of Man sits above it, Nicaragua matches the world average.

Capital Gains Tax

Capital Gains Tax, side by side
CountryRateSource
Isle of Man0%Source: PWC Worldwide Tax Summaries — Isle of Man (Individual, Income determination) · as of 2026-02-06
Nicaragua15%Source: EY Worldwide Personal Tax and Immigration Guide 2025-26 — Nicaragua · as of 2025-10-01
Difference−15 ppNicaragua higher

Between the two, Nicaragua's capital gains tax rate (15%) tops Isle of Man's (0%) by 15pp. The 175-country average is 10.3%: Isle of Man sits below it, Nicaragua sits above it. Isle of Man's figure is dated 2026-02-06 and Nicaragua's 2025-10-01, so the two rates come from different data vintages.

Wealth Tax

Wealth Tax, side by side
CountryRateSource
Isle of Man0%Source: PWC Worldwide Tax Summaries — Isle of Man (Individual, Other taxes) · as of 2026-02-06
Nicaragua0%Source: PWC Worldwide Tax Summaries — Nicaragua (Individual, Other taxes) · as of 2026-01-12
Difference0 ppdisplayed rates match

There's no gap here — Isle of Man 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.