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Nicaragua

Corp Tax: 30%Setup: 1,000 NIOIncorporate: 13 daysData Quality: 100%
Tax Rates
Corporate Tax
30%Verified Jun 2026
Effective Corporate Rate
30%
Capital Gains
15%Verified Jun 2026
Personal Income (Top)
30%Verified Jun 2026
VAT
15%Verified Jun 2026
VAT Reduced Rates
0%
Dividend Withholding
15%Verified Jun 2026
Tax System
System Type
territorialVerified Jun 2026
Foreign Income Taxed
No
CFC Rules
NoVerified Jun 2026
Transfer Pricing
mediumVerified Jun 2026
TP Documentation Required
Yes
Incentives
IP Regime
NoneVerified Jun 2026
Crypto Tax
unclearVerified Jun 2026
Participation Exemption
NoneVerified Jun 2026
International
Total Treaties
0Verified Jun 2026
Double Tax Agreements
0
Exit Tax
NoVerified Jun 2026

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