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Nicaragua Individual - Taxes on personal income

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Nicaragua taxes its citizens and all residents and non-residents on their income originating in Nicaragua. Taxable income that originates in Nicaragua obtained by non-residents or non-domiciled persons is determined as a percentage of gross income, depending on the nature of the income.

Personal income tax rates

Residents are subject to income tax according to the progressive tax rates shown below:

Taxable income (NIO*) Minimum tax charge (NIO) Tax on excess (%)
Over Not over
0 100,000 0 0
100,000 200,000 0 15
200,000 350,000 15,000 20
350,000 500,000 45,000 25
500,000 and above 82,500 30

* Nicaraguan córdobas

Non-residents, whether domiciled or not, who receive Nicaraguan-source income are subject to a 15% definitive WHT.


Last Reviewed - 17 December 2018

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David A Urcuyo Title = David A Urcuyo width=55px
David A UrcuyoPartner+505 2270 9950
Edgar Mendoza Title = Edgar Mendoza width=55px
Edgar MendozaTax and Legal / M&A / BPO Partner - Regional Leader+502 2420 7800
Erwin Rodriguez Title = Erwin Rodriguez width=55px
Erwin RodriguezTax and Legal Senior Manager+505 2270 9950
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