Country tax profile · 2026

Nicaragua VAT / sales tax
How Nicaragua taxes VAT / sales
Nicaragua charges a standard VAT/GST of 15% on most goods and services, with reduced rates on some essentials.
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 VAT / sales tax compares
Nicaragua's VAT / sales tax of 15% is the 94th highest of the 196 countries we track, against a global average of 14.1% and a North America average of 10.2%.
Countries with a similar VAT / sales tax
Equatorial Guinea (15%) · Eswatini (15%) · Gambia (15%) · Jamaica (15%) · Lesotho (15%) · Sierra Leone (15%)
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.
See advisors →Nicaragua VAT / sales tax FAQ
What is the VAT / sales tax rate in Nicaragua?
Nicaragua charges a standard VAT/GST of 15% on most goods and services, with reduced rates on some essentials.