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Netherlands vs Nicaragua: tax rates compared
Netherlands has an income tax rate of 49.5%, 19.5pp above Nicaragua's 30%. The 200-country average is 28%: both sit above it. Netherlands'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 | NL | NI | Difference |
|---|---|---|---|
| Income Tax | 49.5% | 30% | NL +19.5 pp |
| Corporate Tax | 25.8% | 30% | NI +4.2 pp |
| VAT | 21% | 15% | NL +6 pp |
| Capital Gains Tax | 36% | 15% | NL +21 pplargest gap |
| Wealth Tax | 0% | 0% | match |
Income Tax
| Country | Rate | Source |
|---|---|---|
| Netherlands | 49.5% | 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 | +19.5 pp | Netherlands higher |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| Netherlands | 25.8% | 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 | −4.2 pp | Nicaragua higher |
Nicaragua has a corporate tax rate of 30%, 4.2pp above Netherlands's 25.8%. The 201-country average is 22.6%: both sit above it.
VAT
| Country | Rate | Source |
|---|---|---|
| Netherlands | 21% | Source: PWC Worldwide Tax Summaries — Netherlands (Corporate, Other taxes) · as of 2026-05-29 |
| Nicaragua | 15% | Source: PWC Worldwide Tax Summaries — Nicaragua (Corporate, Other taxes) · as of 2026-01-12 |
| Difference | +6 pp | Netherlands higher |
Netherlands has a VAT rate of 21%, 6pp above Nicaragua's 15%. The 181-country average is 15%: Netherlands sits above it, Nicaragua matches the world average.
Capital Gains Tax
| Country | Rate | Source |
|---|---|---|
| Netherlands | 36% | Source: PwC Worldwide Tax Summaries — Netherlands (Individual, Income determination) · as of 2026-05-29 |
| Nicaragua | 15% | Source: EY Worldwide Personal Tax and Immigration Guide 2025-26 — Nicaragua · as of 2025-10-01 |
| Difference | +21 pp | Netherlands higher |
Netherlands has a capital gains tax rate of 36%, 21pp above Nicaragua's 15%. The 175-country average is 10.3%: both sit above it. Netherlands's figure is dated 2026-05-29 and Nicaragua's 2025-10-01, so the two rates come from different data vintages.
Wealth Tax
| Country | Rate | Source |
|---|---|---|
| Netherlands | 0% | Source: Belastingdienst — Box 3 (income from savings and investments) · as of 2025-01-01 |
| Nicaragua | 0% | Source: PWC Worldwide Tax Summaries — Nicaragua (Individual, Other taxes) · as of 2026-01-12 |
| Difference | 0 pp | displayed rates match |
Netherlands and Nicaragua share the same wealth tax rate: 0%. The 193-country average is 0.1%: both sit below it. Netherlands's figure is dated 2025-01-01 and Nicaragua's 2026-01-12, so the two rates come from different data vintages.
Not covered for both countries yet: Crypto Tax.