Tax Info
Enter Dynamic PageGeneral CIT Rate
headline rate of 30%
CIT Return Due Date
within two months following the fiscal year-end
CIT Payment Due Date
due within two months after the end of the fiscal year
CIT Estimated Payment Due Date
Monthly advance payments of 1-3% of gross income
Resident Withholding Tax (Dividend/Interest/Royalty)
15/15/15
None-Resident Withholding Tax (Dividend/Interest/Royalty)
15/15/15
General VAT Rate
15
General Capital Gain Tax Rate
15%
Composite Effective Average Tax Rate
26.85%
Composite Effective Marginal Tax Rate
12.89%
Administrative Regions
AN - North Caribbean Coast Autonomous Region
AS - South Caribbean Coast Autonomous Region
BO - Boaco Department
CA - Carazo Department
CI - Chinandega Department
CO - Chontales Department
ES - Estelí Department
GR - Granada Department
JI - Jinotega Department
LE - León Department
MD - Madriz Department
MN - Managua Department
MS - Masaya Department
MT - Matagalpa Department
RI - Rivas Department
SJ - Río San Juan Department
