Source-cited draft: corporate income tax for Nicaragua (tax year 2025) — rates, thresholds and rules with primary-source citations. Unverified; pending local-accountant review.
Source-cited draft.Written from sources but not reviewed by a licensed practitioner, so it may be incomplete or wrong. General reference only; don't file or take a position on it without professional review.
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Every figure is drawn from this Guide and cited to its source.
Standard corporate income tax rate
30% of net taxable incomeLey de Concertación Tributaria (Law 822) — https://taxsummaries.pwc.com/nicaragua/corporate/taxes-on-corporate-income
Definitive minimum tax (pago mínimo definitivo)
1%–3% of gross income; CIT due is the higher of this or 30% of net incomeLey de Concertación Tributaria (Law 822) — https://taxsummaries.pwc.com/nicaragua/corporate/taxes-on-corporate-income
Tax base
Net taxable income from Nicaraguan-source economic activity (gross taxable income less allowed deductions)Ley de Concertación Tributaria (Law 822) — https://taxsummaries.pwc.com/nicaragua/corporate/taxes-on-corporate-income
Territorial basis
Only income generated in, or causing effects in, Nicaragua is taxedLey de Concertación Tributaria (Law 822) — https://taxsummaries.pwc.com/nicaragua/corporate/taxes-on-corporate-income
Minimum tax exemption — new companies
The 1%–3% minimum tax does not apply during the first three fiscal periods of a newly incorporated companyLey de Concertación Tributaria (Law 822) — https://taxsummaries.pwc.com/nicaragua/corporate/taxes-on-corporate-income
Withholding tax on dividends
15% definitive WHT (residents and non-residents)Ley de Concertación Tributaria (Law 822) — https://taxsummaries.pwc.com/nicaragua/corporate/withholding-taxes
Withholding tax on interest
15% (residents and non-residents)Ley de Concertación Tributaria (Law 822) — https://taxsummaries.pwc.com/nicaragua/corporate/withholding-taxes
Withholding tax on royalties
15% (treated as capital income; residents and non-residents)Ley de Concertación Tributaria (Law 822) — https://taxsummaries.pwc.com/nicaragua/corporate/withholding-taxes
Withholding tax on general services to non-residents
20% definitive WHTLey de Concertación Tributaria (Law 822) — https://taxsummaries.pwc.com/nicaragua/corporate/withholding-taxes
Withholding on professional services (resident)
10%Ley de Concertación Tributaria (Law 822) — https://taxsummaries.pwc.com/nicaragua/corporate/withholding-taxes
Withholding on local goods/services (resident)
2%Ley de Concertación Tributaria (Law 822) — https://taxsummaries.pwc.com/nicaragua/corporate/withholding-taxes
Withholding on payments to tax-haven jurisdictions
30% WHTLey de Concertación Tributaria (Law 822) — https://taxsummaries.pwc.com/nicaragua/corporate/withholding-taxes
Monthly advance payments (anticipos / PMD)
Monthly advance of 1%–3% of gross income, creditable against annual CITLey de Concertación Tributaria (Law 822) — https://taxsummaries.pwc.com/nicaragua/corporate/tax-administration
Annual CIT return filing/payment deadline
Within 3 months after fiscal year-end (by 31 March for a 31 December year-end) ((approx — confirm; some guides cite 2 months / 28 February))Ley de Concertación Tributaria (Law 822) — https://taxsummaries.pwc.com/nicaragua/corporate/tax-administration
Rendered from the canonical facts model. General reference only — confirm with a qualified professional before acting.
Companies pay IR on Nicaraguan-source business income (rentas de actividades económicas) at the higher of 30% of net taxable income or a 1%–3% definitive minimum tax on gross income. The framework is the Ley de Concertación Tributaria (Law 822).
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