Nicaragua corporate tax rate
IR de rentas de actividades económicas — the headline income tax rate on the net income of resident companies and other taxpayers listed in Art. 31 LCT, under Artículo 52 of Ley N.º 822, Ley de Concertación Tributaria.
| Current value | 30 percent |
|---|---|
| In force from | 2013-01-01 |
| Official source | Ley N.º 822, Ley de Concertación Tributaria, Artículo 52 'Alícuotas del IR' (texto vigente: primer párrafo original, segundo párrafo derogado por el Artículo quinto letra b) de la Ley N.º 891, La Gaceta N.º 240 del 18 de diciembre de 2014) |
| Last verified | 2026-07-23 |
| Verification | primary — No verification limitation recorded — read from the official source cited. |
| Provenance | source fingerprint |
What this value means
Art. 52 first paragraph: 'La alícuota del IR a pagar por la renta de actividades económicas, será del treinta por ciento (30%).' MAJOR TRAP, RESOLVED: as enacted in 2012, Art. 52 contained a second paragraph scheduling an automatic 1-percentage-point cut per year for five years from 2016 (which would have taken the rate to 25% by 2020), mirrored by the last paragraph of Art. 23 for personal income tax. BOTH WERE REPEALED before they ever bit — Ley N.º 891, Artículo quinto 'Derogaciones', letters a) and b), derogates 'último párrafo del artículo 23' and 'segundo párrafo del artículo 52'. The rate has therefore been a flat 30% since the LCT took effect and no ministerial acuerdo sets a lower annual figure. Any source showing Nicaragua at 25-29% is quoting the repealed glide path. SMALL-TAXPAYER SCALE: taxpayers (natural or juridical) with annual GROSS income of C$12,000,000 or less instead apply a progressive scale to net income — 10% up to C$100,000; 15% to C$200,000; 20% to C$350,000; 25% to C$500,000; 30% above C$500,000. PAGO MÍNIMO DEFINITIVO (Art. 61 as reformed by Ley N.º 987, 2019): tax due is the GREATER of the IR anual and a minimum levy on annual gross taxable income at 3% for grandes contribuyentes (2% for Caribbean Coast fishing), 2% for principales contribuyentes and 1% for all others — so an effective floor exists even for loss-makers. Payments to tax havens carry a 30% definitive withholding (Art. 49, Ley 987). Verified against the LCT text on the Asamblea Nacional's Normas Jurídicas system and against Ley 891 as printed in La Gaceta N.º 240 of 18 Dec 2014; the newest reform, Ley N.º 1279 (La Gaceta N.º 61, 9 Apr 2026), touches only Arts. 126, 157, 167, 171 and Anexo I (ISC/IVA base imponible) and leaves Art. 52 untouched. Note Ley N.º 1278 in the same Gaceta issue re-cut the zona-franca IR exemptions (100% for 15 years for operadoras; 100%/10 years then 60% for usuarias).
Get it programmatically
curl https://latamref.dev/v1/ni/corporate-tax
# $0.001 per call — x402 on Base (USDC). No key, no signup.
# History: curl https://latamref.dev/v1/ni/corporate-tax/history?from=2020-01-01
# Provenance: curl https://latamref.dev/provenance/ni/corporate-taxOther Nicaragua series: policy interest rate · VAT rate · minimum wage · public holidays · inflation rate (CPI) · income tax rates