On 19 March 2026, Nicaragua's Directorate General of Revenue (DGI) issued a notice on the withholding tax rates on the transfer of movable or immovable property subject to registration with a public office. The rates are as follows, depending on the value in USD:
- 0.01 to 50,000.00 - 1.00%
- 50,000.01 to 100,000.00 - 2.00%
- 100,000.01 to 200,000.00 - 3.00%
- 200,000.01 to 300,000.00 - 4.00%
- 300,000.01 to 400,000.00 - 5.00%
- 400,000.01 to 500,000.00 - 6.00%
- 500,000.01 and over - 7.00%
The taxable…