WorldTax CompareAll Comparisons

Iran vs Nicaragua
Tax Rate Comparison

Enter your income below for a personal tax estimate, then scroll down for full rate breakdowns.

🇮🇷 Iran
vs
🇳🇮 Nicaragua
Tax Year:

💰 Personal Income Tax Calculator

Enter your income to see your estimated annual tax liability in each country — side by side.

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Individual Income Tax (Top Marginal Rate)
Top Income Tax Rate
0–35%
Fiscal pressure from oil sanctions; rate reform possible
No change
0–30%
30% top; economic stability fragile
No change
VAT / GST / Sales Tax
VAT / GST / Sales Tax
10%
10% standard maintained
No change
15%
IVA 15% maintained
No change
Corporate Tax Rate
Corporate Tax Rate
25%
25% standard; sanctions create significant tax planning distortions
No change
30%
30% IR maintained
No change
Capital Gains Tax
Capital Gains Tax
25%
25% via income
No change
15%
15% CGT
No change
Social Security & Payroll
Social Security / Payroll
~30%
SSO; formal sector proportion low
No change
~25.25%
INSS reform pending
No change
State, Regional & Local Taxes

🇮🇷 IranProvincial & Municipal Taxes

Iran's 31 provinces and municipalities have limited independent taxing powers. Municipal contributions (عوارض شهرداری) are levied on construction, business licences, and various services. The Iranian National Tax Administration (INTA) administers national taxes. Significant portions of the economy operate in the informal sector or through foundations (bonyads) that have historically avoided taxation. Sanctions have severely distorted the economy and tax base. The value-added tax has been progressively expanded since 2008.

🇳🇮 NicaraguaMunicipal Taxes

Nicaragua's 153 municipalities levy the Impuesto de Matrícula (2% of prior revenues), Impuesto Municipal sobre Ingresos (IMI at 1% of monthly revenues), property tax (IBI at 1%), and service fees. Nicaragua under Ortega government has faced significant economic disruption from 2018 protests and subsequent international isolation. The economy has stabilized somewhat but remains one of the poorest in Central America. Tax administration reform has been ongoing with support from international institutions.

⚠️ Disclaimer: Rates shown are standard top/headline rates for informational purposes. Actual tax liability depends on income level, residency, deductions, and tax treaties. 2025–2026 data reflects announced or enacted rates and may be subject to change. Not financial or legal advice.

Iran vs Nicaragua: Key Tax Differences (2026)

💰 Income Tax: 🇮🇷 Iran has a higher top income tax rate (0–35% vs 0–30%). 🇳🇮 Nicaragua is more favourable for high earners.

🛒 VAT/Sales Tax: Nicaragua has a higher consumption tax (10% vs 15%).

🏢 Corporate Tax: 🇮🇷 Iran offers a lower corporate rate (25% vs 30%), which can influence business location decisions.

📈 Capital Gains: 🇳🇮 Nicaragua taxes investment gains at a lower rate (15% vs 25%), benefiting investors.

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