Americas · Tax guide
Nicaragua
Nicaragua taxes company profits at 30%, or a minimum tax on turnover if that is higher, and charges VAT (IVA) at 15%. Taxes are administered by the Dirección General de Ingresos (DGI).
At a glance
- Corporate income tax
- 30%
- VAT (IVA)
- 15%
- Withholding on payments abroad
- 15%
Minimum tax on turnover
Standard rate
Before treaty relief
Corporate income tax
Companies pay 30% on profits, or the minimum tax on turnover if that is higher. Monthly advances are paid, and the annual return is due by the end of March. Small taxpayers can use a fixed-fee regime.
VAT
VAT is 15%, with returns filed monthly through the DGI's VET system.
Payments abroad
Payments to non-residents carry 15% withholding.
Key dates
- MonthlyVAT return and income tax advance
- End of MarchAnnual income tax return
Figures and sources
3 figures- Corporate income tax rate30%Under professional review
- VAT (IVA) rate15%Under professional review
- Withholding on payments to non-residents15%Under professional review
Indicative only. This assessment is a high-level overview of tax obligations in Nicaragua based on the information you provided and rules in force for 2026. It is not tax or legal advice. Consult a qualified tax adviser in Nicaragua (a Nicaraguan contador) before making compliance decisions.