Nicaragua Capital Gains Tax
Detailed capital gains tax rates and rules for Nicaragua in 2026.
Capital GainsNIO
Capital gains in Nicaragua are taxed at a flat 10% rate. This applies to occasional gains from the sale of real estate, shares, and other assets.
Standard Rate
10%
Exemptions
- Primary residence under certain conditions
How Nicaragua Capital Gains compares
Nicaragua’s capital gains tax rate of 10% is the 115th highest of 203 countries TaxAtlas tracks, below the global average of 13.8% and North America’s regional average of 8.9%.
Nicaragua
10%
North America average
8.9%
Global average
13.8%
