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Nicaragua vs Portugal: tax rates compared
Portugal's income tax rate is 23pp higher than Nicaragua's (53% vs 30%). The 200-country average is 28%: both sit above it. Nicaragua's figure is dated 2026-01-12 and Portugal's 2025-01-01, 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 | NI | PT | Difference |
|---|---|---|---|
| Income Tax | 30% | 53% | PT +23 pplargest gap |
| Corporate Tax | 30% | 30.5% | PT +0.5 pp |
| VAT | 15% | 23% | PT +8 pp |
| Capital Gains Tax | 15% | 28% | PT +13 pp |
| Wealth Tax | 0% | 0% | match |
Income Tax
| Country | Rate | Source |
|---|---|---|
| Nicaragua | 30% | Source: PWC Worldwide Tax Summaries — Nicaragua (Individual, Taxes on personal income) · as of 2026-01-12 |
| Portugal | 53% | Source: OECD Tax Database — Top statutory personal income tax rates · as of 2025-01-01 |
| Difference | −23 pp | Portugal higher |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| Nicaragua | 30% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Portugal | 30.5% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Difference | −0.5 pp | Portugal higher |
Portugal's corporate tax rate is 0.5pp higher than Nicaragua's (30.5% vs 30%). The 201-country average is 22.6%: both sit above it.
VAT
| Country | Rate | Source |
|---|---|---|
| Nicaragua | 15% | Source: PWC Worldwide Tax Summaries — Nicaragua (Corporate, Other taxes) · as of 2026-01-12 |
| Portugal | 23% | Source: PWC Worldwide Tax Summaries — Portugal (Corporate, Other taxes) · as of 2026-07-24 |
| Difference | −8 pp | Portugal higher |
Portugal's VAT rate is 8pp higher than Nicaragua's (23% vs 15%). The 181-country average is 15%: Nicaragua matches the world average, Portugal sits above it.
Capital Gains Tax
| Country | Rate | Source |
|---|---|---|
| Nicaragua | 15% | Source: EY Worldwide Personal Tax and Immigration Guide 2025-26 — Nicaragua · as of 2025-10-01 |
| Portugal | 28% | Source: PWC Worldwide Tax Summaries — Portugal (Individual, Income determination) · as of 2026-07-24 |
| Difference | −13 pp | Portugal higher |
Portugal's capital gains tax rate is 13pp higher than Nicaragua's (28% vs 15%). The 175-country average is 10.3%: both sit above it. Nicaragua's figure is dated 2025-10-01 and Portugal's 2026-07-24, so the two rates come from different data vintages.
Wealth Tax
| Country | Rate | Source |
|---|---|---|
| Nicaragua | 0% | Source: PWC Worldwide Tax Summaries — Nicaragua (Individual, Other taxes) · as of 2026-01-12 |
| Portugal | 0% | Source: PWC Worldwide Tax Summaries — Portugal (Individual, Other taxes) · as of 2026-01-05 |
| Difference | 0 pp | displayed rates match |
Nicaragua's wealth tax rate is identical to Portugal's — both sit at 0%. The 193-country average is 0.1%: both sit below it.
Not covered for both countries yet: Crypto Tax.