Nicaragua income tax rates
IR de rentas del trabajo — the progressive annual tariff applied to the net employment income of resident individuals, Artículo 23 of Ley N.º 822, Ley de Concertación Tributaria. Amounts are ANNUAL córdobas and are not indexed.
| Current value | 5 entries — see the API for the full schedule |
|---|---|
| In force from | 2013-01-01 |
| Official source | Ley N.º 822, Ley de Concertación Tributaria, Artículo 23 'Tarifa' (texto vigente: tabla original, último párrafo derogado por el Artículo quinto letra a) 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. 23 table verbatim (Estratos de Renta Neta Anual / Impuesto base / Porcentaje aplicable / Sobre exceso de): 0.01–100,000 → 0, 0.00%, 0; 100,000.01–200,000 → 0, 15.00%, 100,000; 200,000.01–350,000 → 15,000, 20.00%, 200,000; 350,000.01–500,000 → 45,000, 25.00%, 350,000; 500,000.01 y más → 82,500, 30.00%, 500,000. These are ANNUAL figures — employers withhold monthly on account (Art. 25), but the statutory schedule is annual and is NOT expressed monthly, unlike several neighbouring countries. TRAP, same as for corporate tax: the last paragraph of Art. 23 originally promised a 1pp cut per year from 2016 with MHCP publishing a new tariff 30 days before each fiscal year; that paragraph was DEROGATED by Ley N.º 891, Art. quinto letra a) (18 Dec 2014). No such ministerial acuerdo exists and the bands have never moved — the C$100,000 exempt threshold has been nominal since 2013 and is heavily eroded by inflation. The first C$100,000 of net income is exempt via Art. 19 num. 1 and is already built into the table. Also exempt: the décimo tercer mes (aguinaldo) up to the Código del Trabajo limit, and statutory severance of up to five months' pay plus additional severance up to C$500,000 (excess taxed at the definitive rate in Art. 24 num. 1). RELATED DEFINITIVE WITHHOLDINGS, Art. 24 as reformed by Ley N.º 987 (2019) and NOT modelled in the bands: 15% on the taxable excess of indemnizaciones (raised from 10%); 25% on dietas (raised from 12.5%, except 12.5% for regional/municipal councillors); 20% on employment income of non-residents. Ley N.º 1279 (April 2026) does not touch Art. 23.
Get it programmatically
curl https://latamref.dev/v1/ni/income-tax
# $0.001 per call — x402 on Base (USDC). No key, no signup.
# History: curl https://latamref.dev/v1/ni/income-tax/history?from=2020-01-01
# Provenance: curl https://latamref.dev/provenance/ni/income-taxOther Nicaragua series: policy interest rate · VAT rate · minimum wage · public holidays · inflation rate (CPI) · corporate tax rate