Ni Tax Overview

---
name: ni-tax-overview
description: "Source-cited draft: tax overview 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-tax-overview"
  jurisdiction: "NI"
  tax_year: "2025"
  last_updated: "2026-07-13"
---

# Nicaragua Tax Overview

## Nicaragua tax system at a glance

Nicaragua operates a territorial tax system administered by the Dirección General de Ingresos (DGI), with income tax (Impuesto sobre la Renta, IR) and a 15% value-added tax (IVA) as the main taxes. The framework is set by Law 822, the Ley de Concertación Tributaria, as amended.

- **Tax year** — Calendar year (1 January – 31 December); companies may obtain authorisation for a 31 March, 30 June or 30 September year-end  _([Ley de Concertación Tributaria (Law 822)](https://taxsummaries.pwc.com/nicaragua/corporate/tax-administration))_
- **Currency** — Nicaraguan córdoba (NIO / C$)  _(Ley de Concertación Tributaria (Law 822))_
- **Tax authority** — Dirección General de Ingresos (DGI)  _([Ley de Concertación Tributaria (Law 822)](https://www.dgi.gob.ni))_
- **Basis of taxation** — Territorial — only Nicaraguan-source income (income generated in, or causing effects in, Nicaragua) is taxed; foreign-source income is generally not taxed  _([Ley de Concertación Tributaria (Law 822)](https://taxsummaries.pwc.com/nicaragua/corporate/taxes-on-corporate-income))_
- **Top personal income tax rate (employment/labour income)** — 30 percent  _([Ley de Concertación Tributaria (Law 822)](https://taxsummaries.pwc.com/nicaragua/individual/taxes-on-personal-income))_
- **Standard corporate income tax rate** — 30% of net taxable income (or a 1%–3% definitive minimum tax on gross income, whichever is higher) percent  _([Ley de Concertación Tributaria (Law 822)](https://taxsummaries.pwc.com/nicaragua/corporate/taxes-on-corporate-income))_
- **Value-added tax (IVA)** — Yes — standard rate 15%; exports zero-rated percent  _([Ley de Concertación Tributaria (Law 822)](https://taxsummaries.pwc.com/nicaragua/corporate/other-taxes))_
- **Annual individual IR return deadline** — Within 90 days after year-end (Form IR-106)  _([Ley de Concertación Tributaria (Law 822) — Form IR-106](https://taxsummaries.pwc.com/nicaragua/individual/tax-administration))_
- **Annual corporate IR return deadline** — Within 3 months (by 31 March) after a 31 December year-end ((approx — confirm; some guides cite 2 months / 28 February for the IR return))  _([Ley de Concertación Tributaria (Law 822)](https://taxsummaries.pwc.com/nicaragua/corporate/tax-administration))_
- **Double taxation treaties** — Nicaragua has no income tax treaties in force; statutory WHT rates cannot be reduced by treaty  _([Ley de Concertación Tributaria (Law 822)](https://taxsummaries.pwc.com/nicaragua/corporate/withholding-taxes))_

## 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-tax-overview` on the OpenAccountants connector (https://www.openaccountants.com/connect), or read https://www.openaccountants.com/skills/ni-tax-overview. If neither is available, confirm every figure against the official source pages cited above before relying on it.