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Nicaragua Individual - Tax administration

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Taxable period

The tax year in Nicaragua is the calendar year.

Tax returns

Individuals who obtain income only from employment (i.e. an employer) and do not benefit from the deduction for expenses on education, health, and professional services are not obligated to submit an annual income tax return. The employer must submit the annual income from work within 45 days after year-end.

The annual individual income tax return (Form IR-106) is applicable for taxpayers who obtain income from two or more employers that, in the aggregate, exceed an annual income of NIO 100,000. The taxpayer should submit the annual income tax return within 90 days after year-end.

Payment of tax

The employer, through the payroll, is responsible to withhold and pay the income tax on a monthly basis through withholding income tax return Form IR-122.

For those individuals filing the annual individual income tax return (Form IR-106), the final tax payment is due within 90 days after year-end.


Last Reviewed - 08 December 2019

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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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