Nicaragua VAT rate
Impuesto al Valor Agregado (IVA), alícuota general — Artículo 109 of Ley N.º 822, Ley de Concertación Tributaria (LCT), approved 30 Nov 2012 and published in La Gaceta, Diario Oficial N.º 241 of 17 Dec 2012.
| Current value | 15 percent |
|---|---|
| In force from | 2013-01-01 |
| Official source | Ley N.º 822, Ley de Concertación Tributaria, Artículo 109 'Alícuotas' — texto en el sistema de Normas Jurídicas de la Asamblea Nacional de Nicaragua (legislacion.asamblea.gob.ni) |
| 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. 109 verbatim: 'La alícuota del IVA es del quince por ciento (15%), salvo en las exportaciones de bienes de producción nacional y de servicios prestados al exterior, sobre las cuales se aplicará una alícuota del cero por ciento (0%).' There are no reduced rates in Nicaragua — only 15% and 0% (exports), plus statutory exemptions (exenciones objetivas/subjetivas, Arts. 111 y 127, covering the canasta básica, medicines, books, and education among others). TRAP CHECKED: the LCT has been reformed repeatedly and none of the reforms touched Art. 109. Ley N.º 891 (18 Dec 2014) derogated Art. 115 but not 109; Ley N.º 987 (La Gaceta N.º 41, 28 Feb 2019) reformed dozens of articles — 24, 32, 33, 34, 38, 39, 41, 49, 53, 59, 61-63 among them — but not 109; and the newest reform, Ley N.º 1279 'Ley de Reformas y Derogación a la Ley N.º 822' (La Gaceta N.º 61, 9 Apr 2026, in force on publication), reforms ONLY Arts. 126 num.1, 157, 167 num.1 and 171, plus the ISC rates in Anexo I — i.e. it changes the ISC/IVA BASE IMPONIBLE for alcohol, beer, cigars/cigarettes, juices, soft drinks, carbonated water and energy drinks from the retail price to the distributor price, and zero-rates ISC on a list of imported foods. The headline IVA rate is untouched at 15%. ACCESS NOTE: dgi.gob.ni (the revenue authority) is behind an F5/BIG-IP shield and returns 'The requested URL was rejected' to every scripted request, including its own legislation PDFs — do NOT point the source-watcher at dgi.gob.ni. legislacion.asamblea.gob.ni serves only over plain HTTP (its HTTPS port refuses connections), so a watcher must not force HTTPS. digesto.asamblea.gob.ni serves the full La Gaceta issues as PDFs and is the most reliable official watch target.
Get it programmatically
curl https://latamref.dev/v1/ni/vat
# $0.001 per call — x402 on Base (USDC). No key, no signup.
# History: curl https://latamref.dev/v1/ni/vat/history?from=2020-01-01
# Provenance: curl https://latamref.dev/provenance/ni/vatOther Nicaragua series: policy interest rate · minimum wage · public holidays · inflation rate (CPI) · corporate tax rate · income tax rates