Country tax profile · 2026
Nicaragua corporate tax
How Nicaragua taxes corporate
The standard corporate profits tax in Nicaragua is 30%. IR of 30% on net income or a definitive minimum tax of 1% to 3% on gross revenue, whichever is higher. Territorial system: Nicaraguan source income only.
Compiled by MyNomadWorld for Nicaragua and currently being re-verified against primary sources. Confirm with a local adviser before relying on it.
How Nicaragua's corporate tax compares
Nicaragua's corporate tax of 30% is the 11th highest of the 180 countries we track, against a global average of 21.2% and a North America average of 20.6%.
Countries with a similar corporate tax
Benin (30%) · Burundi (30%) · Central African Republic (30%) · DR Congo (30%) · Gabon (30%) · Mali (30%)
Who is a tax resident of Nicaragua?
Present in Nicaragua more than 180 days in the calendar year. Only Nicaraguan source income is taxed.
Related Nicaragua taxes
Moving to Nicaragua?
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What is the corporate tax rate in Nicaragua?
The standard corporate profits tax in Nicaragua is 30%. IR of 30% on net income or a definitive minimum tax of 1% to 3% on gross revenue, whichever is higher. Territorial system: Nicaraguan source income only.