Nicaragua: tax at a glance

The taxes

Personal income (top)

30%

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.