Nicaragua Corporate Income Tax
Detailed corporate income tax rates and rules for Nicaragua in 2026.
Corporate TaxNIO
Nicaragua imposes a 30% corporate income tax on Nicaraguan-source income. An alternative minimum tax (minimum definitive payment) of 1-3% of gross income applies. Free zone companies are exempt from all national taxes for up to 10 years.
Standard Rate
30%
How Nicaragua Corporate Tax compares
Nicaragua’s corporate tax rate of 30% is the 16th highest of 203 countries TaxAtlas tracks, above the global average of 22.2% and North America’s regional average of 22.3%.
Nicaragua
30%
North America average
22.3%
Global average
22.2%
