Corporate
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	Other issues	Optional
Individual
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	Sample personal income tax calculation	Optional
	Other issues	Optional

Nicaragua

Corporate - Branch income

Last reviewed - 07 July 2020

Branch income received is subject to the general CIT. The repatriation of income from the branch to the head office in the form of dividends, profits, capital gains, or any other form that suggests the income repatriated is an economic benefit is considered taxable.