Nicaragua tax rates
The top rates a resident individual pays on each kind of income, computed by the Sovereign tax engine from its Nicaragua tax profile, with a provisional figure from a published summary where the engine has none yet.
Sources incomplete — at least one figure has no accepted source yet. Figures last changed 10 November 2026. Profile last reviewed 27 May 2026.
Scroll across the table to see all tax rates.
| Salary | Capital gains | Dividends | Interest | Rent | Crypto gains | |
|---|---|---|---|---|---|---|
| Nicaragua | 30%* | 15%* | 15%* | 15%* | 12%* | 15%* |
* Provisional — not yet verified by the Sovereign engine. salary: from PwC, read 10 November 2026. capital gains, rent, crypto gains: from PwC, read 10 November 2026. dividends, interest: from PwC, read 10 November 2026. The engine's own figure replaces a provisional one as soon as the Nicaragua profile carries an accepted source for it.
Reviewer's notes: what is still open on this profile
- Ordinary taxable capital gains are 15%; registered transfers and tax-haven transactions differ. Qualifying gross passive immovable rent receives a 20% expense deduction before 15% tax. Business rent requires separate classification. Employee contributions are deductible; the authored 7% contribution amount and coverage remain subject to payroll verification. Virtual-asset providers are regulated by BCN; exchange location does not establish tax exemption.
Each figure is the tax on one more unit of a very large amount of that income, with every layer the engine models: surtaxes and uncapped social contributions included. It is the top marginal rate, not the average rate you pay on all your income.
How complete is the Nicaragua tax profile?
Partly complete. The Nicaragua profile is under review: the engine computes only some parts, and a figure marked provisional on this page comes from a published summary, not from the engine. It is not a verified full calculation; the reviewer's notes under the rates table say what is still open.
What is the top income tax rate in Nicaragua?
Provisionally 30%: the top rate on a salary from a PwC summary read on 10 November 2026. The Sovereign engine has not yet computed this rate, so treat it as a pointer, not a verified figure. 30% above NIO 500,000.
How are capital gains taxed in Nicaragua?
Provisionally 15%: the top rate on a long-term capital gain from a PwC summary read on 10 November 2026. The Sovereign engine has not yet computed this rate, so treat it as a pointer, not a verified figure. 15% definitive withholding on capital gains (general rule). The rate does not depend on how long you held the asset.
How are dividends and interest taxed in Nicaragua?
The top rate is 15% (provisional) on dividends and 15% (provisional) on interest. A provisional figure is from a PwC summary read on 10 November 2026, not computed by the engine. Rental income is taxed at up to 12% (provisional).
How is crypto taxed in Nicaragua?
Nicaragua taxes a gain on crypto assets as a capital gain. Provisionally 15%: the top rate on a crypto gain from a PwC summary read on 10 November 2026. The Sovereign engine has not yet computed this rate, so treat it as a pointer, not a verified figure. No specific rule; general 15% on capital gains.
Does Nicaragua tax foreign income?
Generally no. Nicaragua taxes income from sources in Nicaragua. Income from abroad is generally outside the tax, with exceptions.
Does Nicaragua have a wealth tax?
No. Nicaragua has no recurring national tax on net wealth in our model. Property taxes and taxes on gifts or inheritances are separate.
Does Nicaragua have an exit tax for individuals?
This is not verified yet: we have not checked whether Nicaragua taxes unrealised gains when a resident leaves, so this page does not say that it does not.
When do you become tax resident in Nicaragua?
The Nicaragua day test (More than 180 days in the calendar year): 181 days in the calendar year; economic interests are a separate route. Economic interests, official-post circumstances and treaty facts need review below 181 days.
Residence decides whether Nicaragua taxes you on these rates. See the Nicaragua day-count test and count your own days.
Sources
The Nicaragua profile cites 4 sources for these rules, 2 of them from a government or a statute. A provisional figure in the table names its own source under the table.
- PwC Worldwide Tax Summaries — Nicaragua net wealth/worth tax · summary, retrieved 2026-11-10
- Asamblea Nacional; Gazette copy hosted by Instituto Nicaragüense de Energía · official
- National Assembly / Ministry of Energy and Mines · official
- PwC Worldwide Tax Summaries - Nicaragua individual taxes · summary, retrieved 2026-05-27
The model covers the general rules for a resident individual. It does not cover every deduction, credit, tax treaty or local tax, and rules change after the check date above. Did you find an error? Tell us, with the source.
Compare Nicaragua with other countries
Top rates do not show what you would pay. Sovereign applies these rules to your own assets, income and debts, and compares the result across 165 countries. Put Nicaragua side by side with other countries, see every country or try the live demo.
Other countries in Latin America: Panama, Peru, Paraguay, Suriname, El Salvador, Uruguay.