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Nicaragua vs Spain: tax rates compared
Spain's income tax rate is 18.6pp higher than Nicaragua's (48.6% vs 30%). The 200-country average is 28%: both sit above it. Nicaragua's figure is dated 2026-01-12 and Spain'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 | ES | Difference |
|---|---|---|---|
| Income Tax | 30% | 48.6% | ES +18.6 pplargest gap |
| Corporate Tax | 30% | 25% | NI +5 pp |
| VAT | 15% | 21% | ES +6 pp |
| Capital Gains Tax | 15% | 30% | ES +15 pp |
| Wealth Tax | 0% | 3.5% | ES +3.5 pp |
Income Tax
| Country | Rate | Source |
|---|---|---|
| Nicaragua | 30% | Source: PWC Worldwide Tax Summaries — Nicaragua (Individual, Taxes on personal income) · as of 2026-01-12 |
| Spain | 48.6% | Source: OECD Tax Database — Top statutory personal income tax rates · as of 2025-01-01 |
| Difference | −18.6 pp | Spain higher |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| Nicaragua | 30% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Spain | 25% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Difference | +5 pp | Nicaragua higher |
Nicaragua's corporate tax rate is 5pp higher than Spain's (30% vs 25%). 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 |
| Spain | 21% | Source: PWC Worldwide Tax Summaries — Spain (Corporate, Other taxes) · as of 2025-12-31 |
| Difference | −6 pp | Spain higher |
Spain's VAT rate is 6pp higher than Nicaragua's (21% vs 15%). The 181-country average is 15%: Nicaragua matches the world average, Spain sits above it. Nicaragua's figure is dated 2026-01-12 and Spain's 2025-12-31, so the two rates come from different data vintages.
Capital Gains Tax
| Country | Rate | Source |
|---|---|---|
| Nicaragua | 15% | Source: EY Worldwide Personal Tax and Immigration Guide 2025-26 — Nicaragua · as of 2025-10-01 |
| Spain | 30% | Source: PwC Worldwide Tax Summaries — Spain, Individual - Income determination · as of 2025-12-31 |
| Difference | −15 pp | Spain higher |
Spain's capital gains tax rate is 15pp higher than Nicaragua's (30% vs 15%). The 175-country average is 10.3%: both sit above it.
Wealth Tax
| Country | Rate | Source |
|---|---|---|
| Nicaragua | 0% | Source: PWC Worldwide Tax Summaries — Nicaragua (Individual, Other taxes) · as of 2026-01-12 |
| Spain | 3.5% | Source: PWC Worldwide Tax Summaries — Spain (Individual, Other taxes) · as of 2025-12-31 |
| Difference | −3.5 pp | Spain higher |
Spain's wealth tax rate is 3.5pp higher than Nicaragua's (3.5% vs 0%). The 193-country average is 0.1%: Nicaragua sits below it, Spain sits above it. Nicaragua's figure is dated 2026-01-12 and Spain's 2025-12-31, so the two rates come from different data vintages.
Not covered for both countries yet: Crypto Tax.