Nicaragua Tax & Investment Guides
16 guides covering Nicaraguan taxation, progressive PIT 0–30% (5 annual brackets in NIO), corporate income tax 30%, AMT 1–3% of gross income, IVA 15% standard, INSS contributions (7% EE, ~22–24.5% ER), ISC 9–60%, FTZ incentives (100% IR exemption 10–15 years), IBI 1%, progressive transfer tax 1–7%, and key investment incentives.
Personal Tax & Residency
Progressive PIT 0–30% (5 annual brackets), territorial system, 180-day residency rule, only Spain DTT
Nicaragua Cross-Border Tax Guide 2026 — WHT 15%, Services 20%, Tax Haven 30%
Nicaraguan cross-border taxation. Withholding tax on dividends/interest/royalties 15%. Services to non-residents 20% WHT. Tax haven transactions 30%. Only one DTT (Spain). Territorial system.
Nicaragua Personal Income Tax Guide 2026 — Progressive 0–30%, 5 Brackets
Nicaraguan personal income tax (PIT). Progressive 0–30% rates across 5 annual brackets. NIO 100,000 threshold. Territorial system — only Nicaragua-source income taxed. Administered by DGI.
Nicaragua Tax Filing Guide 2026 — PIT Due March 31, Monthly Advances 1–3%
Nicaraguan tax filing procedures. PIT annual return due March 31. Monthly advance payments 1–3% of gross income. CIT return due within 2 months after fiscal year-end. Penalties and compliance requirements.
Nicaragua Tax Residency Guide 2026 — 180-Day Rule, Territorial System
Nicaraguan tax residency rules. 180-day physical presence test or centre of interests/family. Territorial tax system — only Nicaragua-source income taxed. Only one DTT (Spain). Implications for residents and non-residents.
Business & Corporate Tax
CIT 30%, AMT 1–3% of gross income, loss carryforward 3 years, FTZ 100% IR exemption 10–15 years
Nicaragua Corporate Tax Guide 2026 — CIT 30%, AMT 1–3%, Loss Carryforward 3 Years
Nicaraguan corporate income tax. Standard CIT 30%, Alternative Minimum Tax (AMT) 1–3% of gross income. Loss carryforward 3 years. No foreign tax credit. Administered by DGI.
Nicaragua FTZ & SEZ Guide 2026 — Free Trade Zones, 100% IR Exemption 10–15 Years
Nicaraguan investment incentives. Free Trade Zones (FTZ) — 100% IR exemption 15 years (operators) or 10 years (users), then 60% exemption from year 11. Tourism incentives up to 10 years. Duty-free imports, VAT exemption, municipal tax exemption.
VAT & Indirect Tax
IVA 15% standard, 0% exports, exempt medicines/basic foods, ISC 9–60% on alcohol/tobacco/luxury
Investment & Savings
Dividends 15% WHT, interest 15% WHT, capital gains as ordinary income up to 30% or 15% definitive WHT
Nicaragua Capital Gains Tax Guide 2026 — Ordinary Income up to 30%, or 15% WHT
Nicaraguan capital gains tax. Treated as ordinary income (up to 30% for residents) or 15% definitive WHT. Occasional gains at 10%. Territorial system — only Nicaragua-source gains. Administered by DGI.
Nicaragua Crypto Tax Guide 2026 — Crypto as Income, PIT or CIT Treatment
Nicaraguan cryptocurrency taxation. Crypto gains treated as ordinary income (PIT 0–30% or CIT 30%). 15% definitive WHT may apply. DGI guidance is evolving. Mining, trading, and staking tax implications.
Nicaragua Investment Income Tax Guide 2026 — Dividends 15% WHT, Interest 15%, Capital Gains
Nicaraguan investment income taxation. Dividends 15% WHT, interest 15% WHT, capital gains as ordinary income up to 30% or 15% definitive. Administered by DGI.
Property & Wealth
IBI 1% (effective 0.8%), transfer tax progressive 1–7%, municipal fee 1%, no wealth tax, no gift tax
Nicaragua Inheritance & Gift Tax Guide 2026 — No Gift Tax, Inheritance as Occasional Gain
Nicaraguan inheritance and gift taxation. No gift tax. Inheritance treated as occasional gain, 1–3% on real property. No wealth tax. Implications for estate planning.
Nicaragua Property Tax Guide 2026 — IBI 1%, Transfer Tax 1–7%, Municipal Fee 1%
Nicaraguan property taxes. Annual IBI 1% on cadastral value (effective ~0.8%). Progressive transfer tax 1–7% based on USD value. Municipal registration fee ~1%. No wealth tax. Administered by municipalities and DGI.
Nicaragua Rental Income Tax Guide 2026 — PIT Rates 0–30%, 15% WHT on Rent
Nicaraguan rental income taxation. Rental income taxed at progressive PIT rates (0–30%). 15% withholding tax on rental payments to non-residents. Administered by DGI.
Nicaragua Wealth Tax Guide 2026 — No Wealth Tax, No Net Worth Tax
Nicaraguan wealth taxation. Nicaragua has no wealth tax, no net worth tax, and no annual tax on financial assets. Only IBI property tax on real estate. No gift tax. Implications for high-net-worth individuals.
Employment & Social Security
INSS 7% EE, ~22–24.5% ER, INATEC 2% training fund, retirement age 60
Nicaragua Pension Guide 2026 — INSS Pension, Retirement Age 60
Nicaraguan pensions and retirement. INSS pension scheme. Retirement age 60. Tax treatment of pension income and contributions. Administered by INSS.
Nicaragua Social Security Guide 2026 — INSS 7% EE, ~22–24.5% ER, INATEC 2%
Nicaraguan social security contributions (INSS). Employee 7% (pension 4.75% + health 2.25%), employer ~22–24.5% depending on company size. INATEC training fund 2% employer. Administered by INSS.
Nicaragua Calculators (7)
Free calculators for Nicaraguan salary, tax, and personal finance.
Nicaragua Salary
Net pay after PIT 0–30% and INSS contributions.
Nicaragua IVA
IVA 15% standard rate calculations.
Nicaragua Corporate Tax
CIT 30%, AMT 1–3%, FTZ incentives.
Nicaragua Property Tax
IBI 1%, transfer 1–7%, municipal fee 1%.
Compound Interest
Project investment growth.
Mortgage Calculator
Full amortization schedule.
50/30/20 Budget
Needs, wants, savings split.