Nicaragua
Central America · NI · 0 treaties
Tax profile
| Corporate income tax | 30% |
| Withholding — dividends | 15% |
| Withholding — interest | 15% |
| Withholding — royalties | 15% |
| VAT / GST (standard) | 15% |
| Personal income (top rate) | 30% |
| Capital gains | 10% |
| Tax system | Territorial |
| Residency threshold | 180 days |
| Exit / departure tax | No |
| CFC rules | No |
| Transfer pricing | Oecd Aligned |
| Digital nomad visa | No |
| Digital services tax | none |
| Global minimum tax (Pillar 2) | None |
Tax residency
Easy to leaveWhat makes you a tax resident — and how hard it is to stop being one.
- >180 days in a calendar year
- main centre of economic interest in Nicaragua
Official guidance uses objective tests based on days present or the main centre of economic interest, with no citizenship or domicile-based continuing rule. Leaving Nicaragua and dropping below the day-count/test should generally end residence unless the economic-interest test still points to Nicaragua.
Source: PwC Worldwide Tax Summaries