Nicaragua Wealth & Property Tax
Detailed wealth & property tax rates and rules for Nicaragua in 2026.
Wealth TaxNIO
Wealth Tax
Nicaragua does not impose a wealth tax.
Wealth Tax Rate
0%
Inheritance / Estate Tax
Nicaragua does not impose a specific inheritance tax. Inheritances may be subject to income tax under general rules.
Top Rate
0%
Property Tax
Municipal property tax (IBI) is levied at 1% of the cadastral value for properties exceeding NIO 40,000. The first NIO 40,000 is exempt.
How Nicaragua Wealth Tax compares
Nicaragua does not tax net wealth. 191 of 203 countries TaxAtlas tracks take the same approach, which is useful context when weighing where to live, invest, or incorporate.