Nicaragua VAT / Sales Tax
Detailed vat / sales tax rates and rules for Nicaragua in 2026.
VAT / Sales TaxNIO
Nicaragua levies a 15% IVA on most goods and services. Basic food items, medicines, exports, and educational services are exempt or zero-rated. A selective consumption tax (ISC) applies to alcohol, tobacco, and certain luxury goods.
Standard Rate
15%
Registration Threshold
Annual gross income exceeding NIO 1.2 million
Reduced Rates
0% — Basic food items, medicines, educational materials, exports
How Nicaragua VAT / Sales Tax compares
Nicaragua’s standard VAT / sales tax rate of 15% is the 93rd highest of 203 countries TaxAtlas tracks, above the global average of 13.7% and North America’s regional average of 10.4%.
Nicaragua
15%
North America average
10.4%
Global average
13.7%
