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Nicaragua vs Austria
Tax Rate Comparison

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

🇳🇮 Nicaragua
vs
🇦🇹 Austria
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
0–30%
30% top; economic stability fragile
No change
0–55%
55% top bracket; bracket creep relief measures
No change

VAT / GST / Sales Tax

VAT / GST / Sales Tax
15%
IVA 15% maintained
No change
10–20%
Standard 20% maintained
No change

Corporate Tax Rate

Corporate Tax Rate
30%
30% IR maintained
No change
21%
Reduction to 21% taking effect 2026 (from 23%)
-2.0pp vs 2025

Capital Gains Tax

Capital Gains Tax
15%
15% CGT
No change
27.5%
KESt flat rate unchanged
No change

Social Security & Payroll

Social Security / Payroll
~25.25%
INSS reform pending
No change
~41.5%
Contribution ceiling raised; health costs increasing
+0.5pp vs 2025
State, Regional & Local Taxes

🇳🇮 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.

🇦🇹 AustriaMunicipal & Church Taxes

Austria's 9 Bundesländer (states) do not set separate income tax rates — this is federal. However, municipalities levy Kommunalsteuer (municipal payroll tax) at 3% on wages paid by employers, and a Dienstgeberabgabe (employer levy). Church tax (Kirchenbeitrag) is compulsory for registered Catholics at ~1% of income. Vienna and other large cities have additional levies. Property tax (Grundsteuer) rates are set by municipalities within federal parameters.

⚠️ 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.

Nicaragua vs Austria: Key Tax Differences (2026)

💰 Income Tax: 🇦🇹 Austria has a higher top income tax rate (0–30% vs 0–55%). 🇳🇮 Nicaragua is more favourable for high earners.

🛒 VAT/Sales Tax: Austria has a higher consumption tax (15% vs 10–20%).

🏢 Corporate Tax: 🇦🇹 Austria offers a lower corporate rate (21% vs 30%), which can influence business location decisions.

📈 Capital Gains: 🇳🇮 Nicaragua taxes investment gains at a lower rate (15% vs 27.5%), benefiting investors.

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