Latitax

Not a Latitax destination

Nicaragua

Territorial on paper, but political and rule-of-law risk (asset seizures, expulsions of foreigners) outweighs the tax benefit for anyone with real money.

Capital gains

Unverified

10%

Rate for residents not confirmed; non-residents pay 15%.

Source: PwC Worldwide Tax Summaries - Nicaragua · checked 2026-09-29

Corporate

Secondary

30%

Minimum tax on gross income also applies.

Source: PwC Worldwide Tax Summaries - Nicaragua · checked 2026-09-29

Inheritance

Unverified

Unconfirmed

Inheritances may be taxed as capital gains; not confirmed.

Source: PwC Worldwide Tax Summaries - Nicaragua · checked 2026-09-29

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  1. s1PwC Worldwide Tax Summaries - Nicaraguasecondary · checked 2026-09-29
  2. s2GOV.UK - Tax treatiesprimary · checked 2026-09-29