Ni Corporate Income Tax

---
name: ni-corporate-income-tax
description: "Source-cited draft: corporate income tax for Nicaragua (tax year 2025) — rates, thresholds and rules with primary-source citations. Unverified; pending local-accountant review."
license: "AGPL-3.0-or-later (code) / OpenAccountants Guide License v1.0 (content)"
metadata:
  source: openaccountants
  openaccountants_url: "https://www.openaccountants.com/skills/ni-corporate-income-tax"
  jurisdiction: "NI"
  tax_year: "2025"
  last_updated: "2026-07-13"
---

# Nicaragua Corporate Income Tax

## Corporate income tax — rates and base

Companies pay IR on Nicaraguan-source business income (rentas de actividades económicas) at the higher of 30% of net taxable income or a 1%–3% definitive minimum tax on gross income. The framework is the Ley de Concertación Tributaria (Law 822).

- **Standard corporate income tax rate** — 30% of net taxable income percent  _(Ley de Concertación Tributaria (Law 822) — https://taxsummaries.pwc.com/nicaragua/corporate/taxes-on-corporate-income)_
- **Definitive minimum tax (pago mínimo definitivo)** — 1%–3% of gross income; CIT due is the higher of this or 30% of net income percent  _(Ley de Concertación Tributaria (Law 822) — https://taxsummaries.pwc.com/nicaragua/corporate/taxes-on-corporate-income)_
- **Tax base** — Net taxable income from Nicaraguan-source economic activity (gross taxable income less allowed deductions)  _(Ley de Concertación Tributaria (Law 822) — https://taxsummaries.pwc.com/nicaragua/corporate/taxes-on-corporate-income)_
- **Territorial basis** — Only income generated in, or causing effects in, Nicaragua is taxed  _(Ley de Concertación Tributaria (Law 822) — https://taxsummaries.pwc.com/nicaragua/corporate/taxes-on-corporate-income)_
- **Minimum tax exemption — new companies** — The 1%–3% minimum tax does not apply during the first three fiscal periods of a newly incorporated company  _(Ley de Concertación Tributaria (Law 822) — https://taxsummaries.pwc.com/nicaragua/corporate/taxes-on-corporate-income)_
- **Withholding tax on dividends** — 15% definitive WHT (residents and non-residents) percent  _(Ley de Concertación Tributaria (Law 822) — https://taxsummaries.pwc.com/nicaragua/corporate/withholding-taxes)_
- **Withholding tax on interest** — 15% (residents and non-residents) percent  _(Ley de Concertación Tributaria (Law 822) — https://taxsummaries.pwc.com/nicaragua/corporate/withholding-taxes)_
- **Withholding tax on royalties** — 15% (treated as capital income; residents and non-residents) percent  _(Ley de Concertación Tributaria (Law 822) — https://taxsummaries.pwc.com/nicaragua/corporate/withholding-taxes)_
- **Withholding tax on general services to non-residents** — 20% definitive WHT percent  _(Ley de Concertación Tributaria (Law 822) — https://taxsummaries.pwc.com/nicaragua/corporate/withholding-taxes)_
- **Withholding on professional services (resident)** — 10% percent  _(Ley de Concertación Tributaria (Law 822) — https://taxsummaries.pwc.com/nicaragua/corporate/withholding-taxes)_
- **Withholding on local goods/services (resident)** — 2% percent  _(Ley de Concertación Tributaria (Law 822) — https://taxsummaries.pwc.com/nicaragua/corporate/withholding-taxes)_
- **Withholding on payments to tax-haven jurisdictions** — 30% WHT percent  _(Ley de Concertación Tributaria (Law 822) — https://taxsummaries.pwc.com/nicaragua/corporate/withholding-taxes)_
- **Monthly advance payments (anticipos / PMD)** — Monthly advance of 1%–3% of gross income, creditable against annual CIT percent  _(Ley de Concertación Tributaria (Law 822) — https://taxsummaries.pwc.com/nicaragua/corporate/tax-administration)_
- **Annual CIT return filing/payment deadline** — Within 3 months after fiscal year-end (by 31 March for a 31 December year-end) ((approx — confirm; some guides cite 2 months / 28 February))  _(Ley de Concertación Tributaria (Law 822) — https://taxsummaries.pwc.com/nicaragua/corporate/tax-administration)_

## Today's figures and who stands behind this skill

This file is an AI skill (tax rules your AI follows) from OpenAccountants, copied on 2026-07-13. Rates, thresholds and deadlines change. For the current version of this skill, its official sources and the named accountant (if any) who stands behind it, call `get_skill` with slug `ni-corporate-income-tax` on the OpenAccountants connector (https://www.openaccountants.com/connect), or read https://www.openaccountants.com/skills/ni-corporate-income-tax. If neither is available, confirm every figure against the official source pages cited above before relying on it.