Source-cited draft: tax overview for Nicaragua (tax year 2025) — rates, thresholds and rules with primary-source citations. Unverified; pending local-accountant review.
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Built by Michael Cutajar and the OpenAccountants team. Written from the official sources it cites.
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Every figure is drawn from this Guide and cited to its source.
Tax year
Calendar year (1 January – 31 December); companies may obtain authorisation for a 31 March, 30 June or 30 September year-endLey de Concertación Tributaria (Law 822)View source ↗
Currency
Nicaraguan córdoba (NIO / C$)Ley de Concertación Tributaria (Law 822)
Tax authority
Dirección General de Ingresos (DGI)Ley de Concertación Tributaria (Law 822)View source ↗
Basis of taxation
Territorial — only Nicaraguan-source income (income generated in, or causing effects in, Nicaragua) is taxed; foreign-source income is generally not taxedLey de Concertación Tributaria (Law 822)View source ↗
Top personal income tax rate (employment/labour income)
30Ley de Concertación Tributaria (Law 822)View source ↗
Standard corporate income tax rate
30% of net taxable income (or a 1%–3% definitive minimum tax on gross income, whichever is higher)Ley de Concertación Tributaria (Law 822)View source ↗
Value-added tax (IVA)
Yes — standard rate 15%; exports zero-ratedLey de Concertación Tributaria (Law 822)View source ↗
Annual individual IR return deadline
Within 90 days after year-end (Form IR-106)Ley de Concertación Tributaria (Law 822) — Form IR-106View source ↗
Annual corporate IR return deadline
Within 3 months (by 31 March) after a 31 December year-end ((approx — confirm; some guides cite 2 months / 28 February for the IR return))Ley de Concertación Tributaria (Law 822)View source ↗
Double taxation treaties
Nicaragua has no income tax treaties in force; statutory WHT rates cannot be reduced by treatyLey de Concertación Tributaria (Law 822)View source ↗
Rendered from the canonical facts model. General reference only — confirm with a qualified professional before acting.
Nicaragua operates a territorial tax system administered by the Dirección General de Ingresos (DGI), with income tax (Impuesto sobre la Renta, IR) and a 15% value-added tax (IVA) as the main taxes. The framework is set by Law 822, the Ley de Concertación Tributaria, as amended.
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