North & Central America
Nicaragua: tax at a glance
A territorial system with a 30% top rate on income and corporate profit, subject to a 1–3% minimum, and a 15% IVA.
Territorial
Last verified
The taxes
- Personal income (top)
- 30%Progressive employment income to 30%. Territorial, so only Nicaraguan-source income is taxed.
- Corporate income
- 30%
- Capital gains
- 15%
- VAT / IVA
- 15%
- Dividends (WHT)
- 15%
- Interest (WHT)
- 15%
- Royalties (WHT)
- 15%
- Social security (employee)
- 7% (INSS)
- Social security (employer)
- 21.5–22.5% (INSS, by firm size)
- Wealth tax
- None
- Inheritance / estate
- Taxed as occasional gains, progressive ~1–3%
- Property tax
- IBI ~1% of cadastral value (municipal)
- Other
- Corporate tax is the higher of 30% of net or a 1–3% minimum on gross income
How the system works
- Tax system
- Territorial
- Foreign income
- Largely outside scope (territorial)
- Taxes by citizenship
- No
- Exit tax
- No
- CFC rules
- No
- CRS
- Not participating
The rates below are indicative headline figures (top marginal, standard, and headline rates), reviewed 2026-07. Brackets, surcharges, and state, provincial or cantonal taxes vary. Treat this as a reference map, not advice.
Sources (2)
Secondary references