Nicaragua public holidays 2026, VAT rate and tax data
Nicaragua: VAT rate 15% since 1 Jan 2013; 14 public holidays in 2026 (next: Día de Carlos Fonseca Amador (NEW — Ley 1272), 8 Nov 2026); corporate tax rate 30%; policy interest rate 5.75%; inflation rate (CPI) 4%.
11 series, each cited to the official source it was verified against; most recently verified 19 Oct 2026. Currency NIO.
verified recentlyre-verification due soonstaleColour is the age of the last check against the series' own update cycle.
Get a free API key
Get Nicaragua's official figures as JSON in your own code, from the same data as this page. Each value is cited to its source.
- 50 calls a day on the computed answers: VAT breakdowns, income tax, payroll, working days and more
- Public holidays for every country, unlimited
- Commercial use allowed
- Email only, no card. One key works on all seven brands
Takes a minute: confirm your email and the key is shown once.
{ "country": "NI", "series": "vat", "value": 15, "unit": "percent", "effective_from": "2013-01-01", "last_confirmed": "2026-10-17", "source": { "name": "Ley N.º 822, Ley de Concertación Tributaria, Artículo 109 'Alícuotas'", "url": "http://legislacion.asamblea.gob.ni/normaweb.nsf/9e314815a08d4a6206257265005d21f9/b39837c79f7eaf4206257afb0052c524?OpenDocument=" } }
Excerpt, from the same data as this page. This endpoint is $0.003 a call by x402 or MPP, no signup. With a free key, try POST /v1/answers/vat {"country":"ni","amount":1000}.
Nicaragua public holidays 2026
14 days in 2026; next: Día de Carlos Fonseca Amador (NEW — Ley 1272) on 8 Nov 2026. Official source: Ley N.º 1272, 'Ley que Declara el dieciocho de enero, dos de febrero, veintiuno de… · last verified 30 Jul 2026
Fixed by law 14
| Date | Holiday | Status | Source |
|---|---|---|---|
| 1 Jan 2026 Thu | Primero de Enero (New Year's Day) | Fixed by law | Ley N.º 1272, 'Ley que Declara el… |
| 18 Jan 2026 Sun | Día de Rubén Darío (NEW — Ley 1272) | Fixed by law | Ley N.º 1272, 'Ley que Declara el… |
| 2 Feb 2026 Mon | Día Nacional de la Reconciliación y la Paz (NEW — Ley 1272) | Fixed by law | Ley N.º 1272, 'Ley que Declara el… |
| 21 Feb 2026 Sat | Homenaje a Augusto C. Sandino (NEW — Ley 1272) | Fixed by law | Ley N.º 1272, 'Ley que Declara el… |
| 2 Apr 2026 Thu | Jueves Santo (Maundy Thursday) | Fixed by law | Ley N.º 1272, 'Ley que Declara el… |
| 3 Apr 2026 Fri | Viernes Santo (Good Friday) | Fixed by law | Ley N.º 1272, 'Ley que Declara el… |
| 1 May 2026 Fri | Día Internacional de los Trabajadores (Labour Day) | Fixed by law | Ley N.º 1272, 'Ley que Declara el… |
| 30 May 2026 Sat | Día de la Madre (Mother's Day) | Fixed by law | Ley N.º 1272, 'Ley que Declara el… |
| 19 Jul 2026 Sun | Día de la Revolución / Triunfo de la Revolución Popular Sandinista | Fixed by law | Ley N.º 1272, 'Ley que Declara el… |
| 14 Sep 2026 Mon | Batalla de San Jacinto | Fixed by law | Ley N.º 1272, 'Ley que Declara el… |
| 15 Sep 2026 Tue | Día de la Independencia (Independence Day) | Fixed by law | Ley N.º 1272, 'Ley que Declara el… |
| 8 Nov 2026 Sun | Día de Carlos Fonseca Amador (NEW — Ley 1272) | Fixed by law | Ley N.º 1272, 'Ley que Declara el… |
| 8 Dec 2026 Tue | La Purísima / Inmaculada Concepción | Fixed by law | Ley N.º 1272, 'Ley que Declara el… |
| 25 Dec 2026 Fri | Navidad (Christmas Day) | Fixed by law | Ley N.º 1272, 'Ley que Declara el… |
2027 dates already held (14)
| Date | Holiday | Status | Source |
|---|---|---|---|
| 1 Jan 2027 Fri | Primero de Enero (New Year's Day) | Fixed by law | Ley N.º 1272, 'Ley que Declara el… |
| 18 Jan 2027 Mon | Día de Rubén Darío (Ley 1272) | Fixed by law | Ley N.º 1272, 'Ley que Declara el… |
| 2 Feb 2027 Tue | Día Nacional de la Reconciliación y la Paz (Ley 1272) | Fixed by law | Ley N.º 1272, 'Ley que Declara el… |
| 21 Feb 2027 Sun | Homenaje a Augusto C. Sandino (Ley 1272) | Fixed by law | Ley N.º 1272, 'Ley que Declara el… |
| 25 Mar 2027 Thu | Jueves Santo (Maundy Thursday) | Fixed by law | Ley N.º 1272, 'Ley que Declara el… |
| 26 Mar 2027 Fri | Viernes Santo (Good Friday) | Fixed by law | Ley N.º 1272, 'Ley que Declara el… |
| 1 May 2027 Sat | Día Internacional de los Trabajadores (Labour Day) | Fixed by law | Ley N.º 1272, 'Ley que Declara el… |
| 30 May 2027 Sun | Día de la Madre (Mother's Day) | Fixed by law | Ley N.º 1272, 'Ley que Declara el… |
| 19 Jul 2027 Mon | Día de la Revolución / Triunfo de la Revolución Popular Sandinista | Fixed by law | Ley N.º 1272, 'Ley que Declara el… |
| 14 Sep 2027 Tue | Batalla de San Jacinto | Fixed by law | Ley N.º 1272, 'Ley que Declara el… |
| 15 Sep 2027 Wed | Día de la Independencia (Independence Day) | Fixed by law | Ley N.º 1272, 'Ley que Declara el… |
| 8 Nov 2027 Mon | Día de Carlos Fonseca Amador (Ley 1272) | Fixed by law | Ley N.º 1272, 'Ley que Declara el… |
| 8 Dec 2027 Wed | La Purísima / Inmaculada Concepción | Fixed by law | Ley N.º 1272, 'Ley que Declara el… |
| 25 Dec 2027 Sat | Navidad (Christmas Day) | Fixed by law | Ley N.º 1272, 'Ley que Declara el… |
Status is read from the record: fixed by law follows from a standing rule (a fixed date or the Easter computus); confirmed is dated in the cited official calendar and not flagged provisional; estimated is provisional or moon-sighting dependent; substitute stands in for a statutory day that fell on a weekend or was moved. Hover a status for the reason.
Every current Nicaragua value
Rate schedules and breakdowns
Minimum wage (sectoral schedule)
10 entries · in force from 2026-03-01 · Official source: MITRAB · last verified 23 Jul 2026
| sector | monthly nio | increase pct |
|---|---|---|
| Agropecuario (salario más alimentación) | 6188.02 | 4 |
| Pesca | 9409.09 | 4 |
| Minas y Canteras | 11113.46 | 4 |
| Industria manufacturera | 8320.48 | 4 |
| Industria sujeta a régimen especial (zona franca) | 9986.46 | 6.7 |
| Micro y pequeña industria artesanal y turística nacional | 6519.58 | 4 |
| Electricidad, Gas y Agua; Comercio, Restaurantes y Hoteles; Transporte, Almacenamiento y Comunicaciones | 11350.08 | 4 |
| Construcción; Establecimientos Financieros y Seguros | 13848.23 | 4 |
| Servicios Comunales, Sociales y Personales | 8674.94 | 4 |
| Gobierno Central y Municipal | 7716.7 | 4 |
Withholding tax rates
15–30% across 5 withholding taxes — no single rate · in force from 2019-02-28 · Official source: Ley No. 987, Ley de Reformas y Adiciones a la Ley No. 822, Ley de Concertacion… · last verified 10 Aug 2026
Rates by payment type
| key | label | rate | applies to | effective from | Source |
|---|---|---|---|---|---|
| dividends | Dividendos - renta de capital mobiliario (Arto. 87 num. 2) | 15 | dividends and profit distributions paid to residents and non-residents alike, as rentas de capital mobiliario incorporal; definitive withholding on the gross amount | 2019-02-28 | Ley 822 Arto. 87 (reformed by Ley 987)… |
| Base is the gross amount per Arto. 81 (incorporal: 'la renta bruta ... sin admitirse ninguna deduccion'). 30% instead of 15% if the recipient is in a listed tax haven (Arto. 87 num. 3). | |||||
| interest | Intereses - renta de capital mobiliario (Arto. 87 num. 2) | 15 | interest paid to residents and non-residents, as rentas de capital; definitive withholding on the gross amount | 2019-02-28 | Ley 822 Arto. 87 (reformed by Ley 987)… |
| Reduced 10% rate for interest on financing granted by investment-grade international banks (Arto. 87 num. 1); 30% for tax-haven recipients (num. 3). | |||||
| royalties | Regalias y derechos intangibles - renta de capital mobiliario incorporal (Arto. 87 num. 2) | 15 | royalties and payments for intangible rights, as rentas de capital mobiliario incorporal; definitive withholding on the gross amount with no deduction (Arto. 81) | 2019-02-28 | Ley 822 Arto. 87 (reformed by Ley 987)… |
| services-other-activities | Restantes actividades economicas de no residentes (Arto. 53 num. 3) | 20 | Nicaraguan-source income of non-residents from economic activities not otherwise scheduled - including service, technical and professional fees paid abroad | 2019-02-28 | Ley 822 Arto. 53 'Alicuotas de… |
| Ley 987 reformed only numeral 3 (15% became 20%). Numerals 1 and 2 of the original Ley 822 Arto. 53 remain: 1.5% on reinsurance, and 3% on insurance premiums and on international maritime/air transport and international communications. Non-resident EMPLOYMENT income is withheld… | |||||
| tax-havens | Pagos a paraisos fiscales (Arto. 49; Arto. 87 num. 3) | 30 | any expense paid or credited by a resident or a Nicaraguan permanent establishment to a person or entity resident in a listed tax haven | 2019-02-28 | Ley 822 Arto. 49 (reformed by Ley 987)… |
| Mirrored for rentas de capital by Arto. 87 num. 3: 'Treinta por ciento (30%), para operaciones con paraisos fiscales'. | |||||
Personal income tax brackets
0–30% across 5 bands · in force from 2013-01-01 · Official source: Ley N.º 822, Ley de Concertación Tributaria, Artículo 23 'Tarifa' (texto… · last verified 17 Oct 2026
| min | max | base tax | rate | on excess over |
|---|---|---|---|---|
| 0 | 100000 | 0 | 0 | 0 |
| 100000 | 200000 | 0 | 15 | 100000 |
| 200000 | 350000 | 15000 | 20 | 200000 |
| 350000 | 500000 | 45000 | 25 | 350000 |
| 500000 | — | 82500 | 30 | 500000 |
Statutory social-insurance contributions
1.5–18.25% across 5 contribution branches · in force from 2019-02-01 · Official source: Decreto-Ley No. 975, Reglamento General de la Ley de Seguridad Social, TEXTO… · last verified 11 Aug 2026
| key | label | rate total | rate employee | rate employer | unit | base | currency |
|---|---|---|---|---|---|---|---|
| ivm_50_or_more_workers | Rama de Invalidez, Vejez y Muerte (IVM) — Régimen Integral, employer with 50 workers or more | 18.25 | 4.75 | 13.5 | percent | "La remuneración total que corresponda al trabajador por sus servicios, cualquiera que sea la forma y período de pago" (art. 10). VIÁTICOS (travel expenses) and the AGUINALDO (thirteenth-month payment) are expressly NOT contributory remuneration. NO UPPER LIMIT since 1 February 2019. The contributory wage may not be below the statutory minimum wage for the employer's economic activity, except for incomplete periods. | NIO |
| THE EMPLOYER RATE IS KEYED ON HEADCOUNT, NOT ON PAYROLL OR SECTOR. An employer with 50 workers or more pays 13.50 % to IVM; one with fewer than 50 pays 12.50 %. That one percentage point is the whole of the difference between Nicaragua's 22.50 % and 21.50 % headline employer… | |||||||
| ivm_under_50_workers | Rama de Invalidez, Vejez y Muerte (IVM) — Régimen Integral, employer with fewer than 50 workers | 17.25 | 4.75 | 12.5 | percent | Same as the 50-or-more band: total remuneration for services, excluding viáticos and aguinaldo, with no upper limit and a floor at the minimum wage for the employer's economic activity. | NIO |
| The worker's 4.75 % is identical in both bands — only the employer share moves with headcount. Combined with the 2.25 % health branch this gives the familiar 7 % employee deduction that applies to every Nicaraguan employee in the Régimen Integral regardless of employer size. | |||||||
| riesgos_profesionales | Rama de Riesgos Profesionales — occupational risks branch, Régimen Integral | 1.5 | 0 | 1.5 | percent | Total remuneration for services, excluding viáticos and aguinaldo. No upper limit. | NIO |
| EMPLOYER-ONLY AND FLAT. No hazard classification, no experience rating and no industry tariff — a bank and a quarry pay the same 1.50 %. Covers occupational accidents and occupational diseases. Note that the parallel Régimen IVM-RP exists precisely because this branch does NOT… | |||||||
| victimas_de_guerra | Rama de Víctimas de Guerra — war victims branch, Régimen Integral | 1.5 | 0 | 1.5 | percent | Total remuneration for services, excluding viáticos and aguinaldo. No upper limit. | NIO |
| A BRANCH WITH NO ANALOGUE IN ANY OTHER COUNTRY IN THIS DATASET, and one that is routinely dropped from summaries of Nicaraguan payroll — it accounts for 1.50 of the employer's 21.50 or 22.50 points. It finances pensions for victims of the armed conflict. THE SPLIT DIFFERS… | |||||||
| enfermedad_maternidad | Rama de Enfermedad y Maternidad — sickness and maternity branch, Régimen Integral | 8.25 | 2.25 | 6 | percent | Total remuneration for services, excluding viáticos and aguinaldo. No upper limit. The State contributes a further 1.75 % of the same base, which is neither an employer cost nor an employee deduction. | NIO |
| The only branch of the Régimen Integral that is tripartite. The State's 1.75 % is the largest state share in the system and is the reason the branch's total funding (10.00 %) exceeds the 8.25 % that actually leaves the payroll — rate_total here is the payroll-borne figure only… | |||||||
Email me when a Nicaragua value changes
Free. One email when an official figure we track changes — not when we re-check it. You confirm by email first, and every alert has a one-click unsubscribe.
Compare each figure with the other Latin American countries: Policy interest rate · VAT rate · VAT registration threshold · Minimum wage · Public holidays · Inflation rate (CPI) · Corporate tax rate · Withholding tax rates · Statutory interest rate · Income tax rates · Social contributions
Use it from code
# Free — the full catalogue of what we hold
curl https://latamref.dev/catalog
# Any series ($0.003 per call, x402 on Base — no key, no signup)
curl https://latamref.dev/v1/ni/vat
# Change feed (free) — what moved, and when we last checked
curl https://latamref.dev/v1/changesWhat makes this different
Every value above names the official instrument it came from and the date it takes effect, and we record when we last checked it. Where a value could not be verified against its own statute we do not publish an estimate — the series is simply absent. Where a question falls outside what we hold, the API refuses and explains, free of charge, rather than returning a number that looks right.