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Nicaragua — Orbitax Corporate Tax Rates


  • Statutory Tax Rate30
  • Surtax Based on Taxable Income0
  • Surtax Based on Statutory Tax0
  • Surtax Deductible from Taxable Income0
  • Statutory Tax Deductable0
  • Effective Tax Rate30

Statutory Tax Rate

The general income tax rate is 30%. An Alternate Minimum Tax (AMT) is levied at the rate of 1% of the gross revenue. Effective from 1 March 2019, AMT is levied at the following rates on monthly gross income:

  • 3% for large taxpayers (2% if engaged in qualifying fishing activities on the Caribbean coast of Nicaragua);
  • 2% for principal taxpayers (principales contribuyentes); and
  • 1% for other taxpayers.