NI · Americas · NIO
Nicaragua
Tax rates
Income Tax
30%
Top rate, progressive scale
Source: PWC Worldwide Tax Summaries — Nicaragua (Individual, Taxes on personal income) · as of 2026-01-12Corporate Tax
30%
Statutory rate
Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01VAT
15%
Standard rate
Source: PWC Worldwide Tax Summaries — Nicaragua (Corporate, Other taxes) · as of 2026-01-12Capital Gains Tax
15%
Source: EY Worldwide Personal Tax and Immigration Guide 2025-26 — Nicaragua · as of 2025-10-01Wealth Tax
0%
Not levied
No verified data yet for: Crypto Tax.
Estimate your income tax
Enter a gross annual salary to estimate 2026 national income tax for Nicaragua using verified brackets — total tax, effective and marginal rate, net income, and the per-band breakdown. National income tax only; social contributions and sub-national taxes are excluded unless the notes say otherwise. The full calculator covers every country with verified rates.
The calculator needs JavaScript — every figure stays readable without it. The full bracket schedule is under Brackets & notes below, and the calculator page lists every country's schedule.
Brackets, notes & in practice
Income Tax
| Threshold | Rate |
|---|---|
| NIO 0 | 0% |
| NIO 100,000 | 15% |
| NIO 200,000 | 20% |
| NIO 350,000 | 25% |
| NIO 500,000 | 30% |
A minimum tax charge is added at each higher band alongside the marginal rate on the excess.
Nicaragua taxes resident individuals on a progressive scale from 0% up to 30% for taxable income above NIO 500,000. Non-residents instead face a flat 20% definitive withholding tax on Nicaraguan-source income.
VAT
In practice
- Filing
VAT returns must be filed and paid monthly. Taxpayers classified as 'high taxpayers' (annual income over NIO 160 million) must additionally make an advance bi-weekly VAT payment within the first five business days after the 15th of each month, followed by a definitive return in the first five calendar days of the following month.
Source: PWC Worldwide Tax Summaries — Nicaragua (Corporate, Other taxes) · as of 2026-01-12- Exemptions
Nicaragua exempts certain items from VAT, including medicine, real estate transfers, sales of used goods, basic food products, credit instruments, tuition, and textbooks and educational supplies; exports of goods and services are zero-rated instead.
Source: PWC Worldwide Tax Summaries — Nicaragua (Corporate, Other taxes) · as of 2026-01-12
Capital Gains Tax
Nicaragua taxes capital gains derived by residents and nonresidents at a final withholding rate of 15%. Transfers of registrable property such as real estate and vehicles instead carry progressive withholding rates from 1% to 7% of the property's value.
Wealth Tax
No net wealth/worth taxes levied in Nicaragua.