Nicaragua is bordered by Honduras to the north, the Caribbean to the east, Costa Rica to the south, and the Pacific Ocean to the west. Managua is the country’s capital and largest city and is also the third-largest city in Central America, behind Tegucigalpa and Guatemala City. The multi-ethnic population of six million includes people of indigenous, European, African, and Asian heritage. The main language is Spanish. Native tribes on the Mosquito Coast speak their own languages and English.
Corporate tax rate: 30% Territorial tax system. Only profits from Nicaragua are taxed.
Personal tax rate: 0-30% Territorial tax system. Only profits from Nicaragua are taxed.
Capital gains tax: 10%
Tax residence: 180 days rule: Territorial income is taxed with some exceptions.
CFC Rules: No
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