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Nicaragua vs Paraguay: tax rates compared

Between the two, Nicaragua's income tax rate (30%) tops Paraguay's (10%) by 20pp. The 200-country average is 28%: Nicaragua sits above it, Paraguay sits below 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

0102030405060Income10%30%Corporate10%30%VAT10%15%Capital Gains8%15%Wealth Tax0%
five shared taxes, side by side
Tax NI PYDifference
Income Tax30%10%NI +20 pplargest gap
Corporate Tax30%10%NI +20 pp
VAT15%10%NI +5 pp
Capital Gains Tax15%8%NI +7 pp
Wealth Tax0%0%match

Income Tax

Income Tax, side by side
CountryRateSource
Nicaragua30%Source: PWC Worldwide Tax Summaries — Nicaragua (Individual, Taxes on personal income) · as of 2026-01-12
Paraguay10%Source: PWC Worldwide Tax Summaries — Paraguay (Individual, Taxes on personal income) · as of 2026-02-07
Difference+20 ppNicaragua higher

Corporate Tax

Corporate Tax, side by side
CountryRateSource
Nicaragua30%Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01
Paraguay10%Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01
Difference+20 ppNicaragua higher

Between the two, Nicaragua's corporate tax rate (30%) tops Paraguay's (10%) by 20pp. The 201-country average is 22.6%: Nicaragua sits above it, Paraguay sits below it.

VAT

VAT, side by side
CountryRateSource
Nicaragua15%Source: PWC Worldwide Tax Summaries — Nicaragua (Corporate, Other taxes) · as of 2026-01-12
Paraguay10%Source: PWC Worldwide Tax Summaries — Paraguay (Corporate, Other taxes) · as of 2026-02-07
Difference+5 ppNicaragua higher

Between the two, Nicaragua's VAT rate (15%) tops Paraguay's (10%) by 5pp. The 181-country average is 15%: Nicaragua matches the world average, Paraguay sits below it.

Capital Gains Tax

Capital Gains Tax, side by side
CountryRateSource
Nicaragua15%Source: EY Worldwide Personal Tax and Immigration Guide 2025-26 — Nicaragua · as of 2025-10-01
Paraguay8%Source: PWC Worldwide Tax Summaries — Paraguay (Individual, Taxes on personal income) · as of 2026-02-07
Difference+7 ppNicaragua higher

Between the two, Nicaragua's capital gains tax rate (15%) tops Paraguay's (8%) by 7pp. The 175-country average is 10.3%: Nicaragua sits above it, Paraguay sits below it. Nicaragua's figure is dated 2025-10-01 and Paraguay's 2026-02-07, so the two rates come from different data vintages.

Wealth Tax

Wealth Tax, side by side
CountryRateSource
Nicaragua0%Source: PWC Worldwide Tax Summaries — Nicaragua (Individual, Other taxes) · as of 2026-01-12
Paraguay0%Source: PWC Worldwide Tax Summaries — Paraguay (Net wealth/worth tax rates) · as of 2026-02-07
Difference0 ppdisplayed rates match

There's no gap here — Nicaragua and Paraguay 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.