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Nicaragua vs Switzerland: tax rates compared

Switzerland's income tax rate is 11.4pp higher than Nicaragua's (41.4% vs 30%). The 200-country average is 28%: both sit above it. Nicaragua's figure is dated 2026-01-12 and Switzerland'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

0102030405060Income30%41.4%Corporate19.6%30%VAT8.1%15%Capital Gains0%15%Wealth Tax0%0.9%
five shared taxes, side by side
Tax NI CHDifference
Income Tax30%41.4%CH +11.4 pp
Corporate Tax30%19.6%NI +10.4 pp
VAT15%8.1%NI +6.9 pp
Capital Gains Tax15%0%NI +15 pplargest gap
Wealth Tax0%0.9%CH +0.9 pp

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
Switzerland41.4%Source: OECD Tax Database — Top statutory personal income tax rates · as of 2025-01-01
Difference−11.4 ppSwitzerland higher

Corporate Tax

Corporate Tax, side by side
CountryRateSource
Nicaragua30%Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01
Switzerland19.6%Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01
Difference+10.4 ppNicaragua higher

Nicaragua's corporate tax rate is 10.4pp higher than Switzerland's (30% vs 19.6%). The 201-country average is 22.6%: Nicaragua sits above it, Switzerland sits below it.

VAT

VAT, side by side
CountryRateSource
Nicaragua15%Source: PWC Worldwide Tax Summaries — Nicaragua (Corporate, Other taxes) · as of 2026-01-12
Switzerland8.1%Source: PWC Worldwide Tax Summaries — Switzerland (Corporate, Other taxes) · as of 2026-07-01
Difference+6.9 ppNicaragua higher

Nicaragua's VAT rate is 6.9pp higher than Switzerland's (15% vs 8.1%). The 181-country average is 15%: Nicaragua matches the world average, Switzerland 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
Switzerland0%Source: PWC Worldwide Tax Summaries — Switzerland (Individual, Income determination) · as of 2026-07-01
Difference+15 ppNicaragua higher

Nicaragua's capital gains tax rate is 15pp higher than Switzerland's (15% vs 0%). The 175-country average is 10.3%: Nicaragua sits above it, Switzerland sits below it. Nicaragua's figure is dated 2025-10-01 and Switzerland's 2026-07-01, 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
Switzerland0.9%Source: République et Canton de Genève, Administration fiscale cantonale — Barèmes 2025 pour les impôts sur le revenu et la fortune · as of 2025-01-01
Difference−0.9 ppSwitzerland higher

Switzerland's wealth tax rate is 0.9pp higher than Nicaragua's (0.9% vs 0%). The 193-country average is 0.1%: Nicaragua sits below it, Switzerland sits above it. Nicaragua's figure is dated 2026-01-12 and Switzerland's 2025-01-01, so the two rates come from different data vintages.

Not covered for both countries yet: Crypto Tax.