NI · AmericasCG · Africa

Nicaragua vs Republic of the Congo: tax rates compared

Republic of the Congo's income tax rate is 10pp higher than Nicaragua's (40% vs 30%). The 200-country average is 28%: both sit above it. Nicaragua's figure is dated 2026-01-12 and Republic of the Congo's 2025-12-10, 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

0102030405060Income30%40%Corporate28%30%VAT15%18.9%Capital Gains15%40%Wealth Tax0%
five shared taxes, side by side
Tax NI CGDifference
Income Tax30%40%CG +10 pp
Corporate Tax30%28%NI +2 pp
VAT15%18.9%CG +3.9 pp
Capital Gains Tax15%40%CG +25 pplargest gap
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
Republic of the Congo40%Source: PWC Worldwide Tax Summaries — Congo, Republic of (Individual, Taxes on personal income) · as of 2025-12-10
Difference−10 ppRepublic of the Congo higher

Corporate Tax

Corporate Tax, side by side
CountryRateSource
Nicaragua30%Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01
Republic of the Congo28%Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01
Difference+2 ppNicaragua higher

Nicaragua's corporate tax rate is 2pp higher than Republic of the Congo's (30% vs 28%). The 201-country average is 22.6%: both sit above it.

VAT

VAT, side by side
CountryRateSource
Nicaragua15%Source: PWC Worldwide Tax Summaries — Nicaragua (Corporate, Other taxes) · as of 2026-01-12
Republic of the Congo18.9%Source: PWC Worldwide Tax Summaries — Congo, Republic of (Corporate, Other taxes) · as of 2025-12-10
Difference−3.9 ppRepublic of the Congo higher

Republic of the Congo's VAT rate is 3.9pp higher than Nicaragua's (18.9% vs 15%). The 181-country average is 15%: Nicaragua matches the world average, Republic of the Congo sits above it. Nicaragua's figure is dated 2026-01-12 and Republic of the Congo's 2025-12-10, so the two rates come from different data vintages.

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
Republic of the Congo40%Source: PWC Worldwide Tax Summaries — Congo, Republic of (Individual, Taxes on personal income) · as of 2025-12-10
Difference−25 ppRepublic of the Congo higher

Republic of the Congo's capital gains tax rate is 25pp higher than Nicaragua's (40% vs 15%). The 175-country average is 10.3%: both sit above it.

Wealth Tax

Wealth Tax, side by side
CountryRateSource
Nicaragua0%Source: PWC Worldwide Tax Summaries — Nicaragua (Individual, Other taxes) · as of 2026-01-12
Republic of the Congo0%Source: PWC Worldwide Tax Summaries — Net wealth/worth tax rates (quick chart) · as of 2025-12-10
Difference0 ppdisplayed rates match

Nicaragua's wealth tax rate is identical to Republic of the Congo's — both sit at 0%. The 193-country average is 0.1%: both sit below it. Nicaragua's figure is dated 2026-01-12 and Republic of the Congo's 2025-12-10, so the two rates come from different data vintages.

Not covered for both countries yet: Crypto Tax.