AI-Assisted Content: Summaries are AI-generated for general reference. Always verify with the official tax authority.
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Americas

Nicaragua

Nicaragua applies progressive personal income tax. Definitive withholding regimes apply to many categories of income.

Personal income tax

15–30%
Top marginal rate / range

Corporate tax

30%
Standard rate

VAT / Sales tax

15%
Standard indirect tax

At a glance

  • Tax yearCalendar year
  • Filing deadlineMarch 31
Official Tax Authority Dirección General de Ingresos
Visit official site →
This is a brief, AI-assisted summary intended for general reference only. Tax laws change frequently and vary by individual circumstance. Always verify current rates, rules, and obligations with Nicaragua's official tax authority (linked above) or a qualified tax professional before making any decision.