Nicaragua's tax system includes several key taxes applicable to businesses and individuals. The Corporate Income Tax (CIT) is set at a rate of 30%, with tax returns and payments due within two months after the fiscal year-end. The Personal Income Tax (PIT) is 30% for residents and 20% for non-residents, with filings and payments due 90 days after year-end. Capital gains are taxed at 15% for both corporations and individuals. The Value-Added Tax (VAT) is levied at a standard rate of 15% on goods and services, with certain exemptions available. Additionally, the Municipal Registration Tax is an annual levy of 2% on businesses based on average income during the last quarter of the previous year. For new businesses, this tax is 1% of the invested capital.
Nicaragua Tax Brief
Time of Update 4/06/2026
Nicaragua Corporate Income Tax (CIT)
General CIT Rate:
headline rate of 30%
CIT Return Due Date:
within two months following the fiscal year-end
CIT Payment Due Date:
due within two months after the end of the fiscal year
CIT Estimated Payment Due Date:
Monthly advance payments of 1-3% of gross income
Nicaragua Withholding Tax (WHT)
Resident Withholding Tax (Dividend/Interest/Royalty):
15/15/15
None-Resident Withholding Tax (Dividend/Interest/Royalty):
15/15/15
Nicaragua Value-Added Tax (VAT)
General VAT Rate:
15
Learn More
Nicaragua Capital Gain Tax (CGT)
General Capital Gain Tax Rate:
15%
Nicaragua Effective Tax Rate (ETR)
Composite Effective Average Tax Rate:
26.85%
Composite Effective Marginal Tax Rate:
12.89%
Additional info
Quick Navigation
TKEG Expat Nicaragua Corporate Tax Guide
Nicaragua Corporate Income Tax (CIT)
Nicaragua Personal Income Tax (PIT)
Nicaragua Capital Gains Tax (CGT)
Nicaragua Value-Added Tax (VAT)
Nicaragua Municipal Registration Tax
1.
Nicaragua Corporate Income Tax (CIT)
In Nicaragua, the Corporate Income Tax (CIT) is applied at a headline rate of 30%. Companies are required to file their CIT returns within two months following the fiscal year-end. Similarly, the final payment of CIT is due within two months after the end of the fiscal year. Additionally, companies must make monthly advance payments towards their CIT obligations to ensure timely compliance with tax requirements.
References
https://taxsummaries.pwc.com/nicaragua/corporate/taxes-on-corporate-income
2.
Nicaragua Personal Income Tax (PIT)
Nicaragua applies a Personal Income Tax (PIT) rate of 30% for residents and 20% for non-residents. The PIT return due date is 90 days after the year-end for both residents and non-residents. The final payment for PIT must also be made within 90 days of the year-end, and taxpayers are required to make monthly estimated payments to meet their annual tax liability.
References
https://taxsummaries.pwc.com/nicaragua/corporate/other-taxes
3.
Nicaragua Capital Gains Tax (CGT)
Capital gains in Nicaragua are subject to a headline tax rate of 15% for both corporate entities and individuals. This tax applies to gains from the sale of assets and other investments. The consistent rate for both corporations and individuals simplifies the process for those with capital gains within the country.
References
https://taxsummaries.pwc.com/nicaragua/corporate/taxes-on-corporate-income
A Full-Service Consulting Firm Backs You Up
TKEG Expat ™ (Canada) is your trusted overseas business partner. We are the retail consulting department of THE KEITH & EVEN GROUP, a Hong Kong-based global consulting agency with access to 50 markets, covering approximately 72 percent of global GDP.
With its strategic advantages, we can connect customers to opportunities worldwide and serve them in 21 industries.
With its strategic advantages, we can connect customers to opportunities worldwide and serve them in 21 industries.
Learn More About THE KEITH & EVEN GROUP
Corporate Clients
Do You Represent A Big Corporation Or Already Have 10 Million USD In Revenue?
If you represent a big corporation, or if your company already has more than $10 million USD in revenue, you may be interested in the enterprise solutions provided by THE KEITH & EVEN GROUP.
Enterprise Solutions
Please refer to "TKEG Holdings"'s website for more information.
請參閱「奕資控股」之網站獲取更多資訊。
“TKEG” refers to one or more legal entities within the global TKEG Group, of which "TKEG Expat INC", a corporation duly incorporated under the laws of the State of Delaware of the United States of America, collectively the "TKEG Organization" . “TKEG Expat INC” is a corporation under "TKEG Holdings Teoranta", the parent holding entity of the "TKEG Organization"—a global network of independent and legally distinct member firms and their related entities. Each member firm within the ”TKEG Organization“ is a separate legal entity and is not liable for the acts or omissions of any other. No entity within the ”TKEG Organization“ has authority to bind or obligate any other entity with respect to third parties. ”TKEG Holdings Teoranta“ does not provide services to clients. Professional services, including overseas company incorporation, are provided exclusively by "TKEG Expat INC" or other designated member firms, in accordance with applicable laws and regulations.
「奕資」指奕資集團旗下之一個或多個法律實體，當中「奕資環球公司」為依據美利堅合眾國特拉華州法律正式註冊成立之公司，合為「奕資組織」。「奕資環球公司」為「奕資控股有限公司」旗下公司。「奕資控股有限公司」為「奕資組織」之母公司，該組織由法律上相互獨立之成員所及關聯機構組成。「奕資組織」中每一實體均為獨立法律主體，互不對他方之行為或疏忽承擔法律責任，亦無權代表他方對第三方作出約束。「奕資控股有限公司」不向客戶提供服務；所有專業服務，包括海外公司註冊，僅由「奕資環球公司」其他指定成員所根據適用法律及法規提供。
© 2026 - TKEG Expat INC. All rights reserved.
© 2026 - 奕資環球公司。版權所有。
© 2026 - TKEG Expat INC. All rights reserved.
© 2026 - 奕資環球公司。版權所有。
https://ca.tkegexpat.com/ / TKEG Expat () / / / / bd_vid / gcid / / /
Canada