Country tax profile · 2026
Nicaragua income tax
How Nicaragua taxes income
Nicaragua taxes personal income at rates up to 30%. Territorial system: foreign source income is not taxed in Nicaragua.
Compiled by MyNomadWorld for Nicaragua and currently being re-verified against primary sources. Confirm with a local adviser before relying on it.
Nicaragua income tax brackets (2026)
| Taxable income | Rate |
|---|---|
| up to 100,000 NIO | 0% |
| up to 200,000 NIO | 15% |
| up to 350,000 NIO | 20% |
| up to 500,000 NIO | 25% |
| over the top bracket | 30% |
National brackets; local or regional surcharges may apply on top.
How Nicaragua's income tax compares
Nicaragua's top income tax of 30% is the 89th highest of the 197 countries we track, against a global average of 27.9% and a North America average of 23.5%.
Countries with a similar income tax
Benin (30%) · Burundi (30%) · Chad (30%) · Djibouti (30%) · Eritrea (30%) · Jamaica (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?
Get matched with a vetted Nicaragua tax & immigration advisor who handles residency and the exit from your current country.
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What is the income tax rate in Nicaragua?
Nicaragua taxes personal income at rates up to 30%. Territorial system: foreign source income is not taxed in Nicaragua.
Can expats pay less income tax in Nicaragua?
Yes. Under the Territorial regime, qualifying new residents pay about 0.0% instead of the 30% headline rate.