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Nicaragua vs Ecuador
Tax Rate Comparison

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

🇳🇮 Nicaragua
vs
🇪🇨 Ecuador
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
0–37%
37% top; fiscal consolidation continuing
No change

VAT / GST / Sales Tax

VAT / GST / Sales Tax
15%
IVA 15% maintained
No change
15%
15% VAT maintained for fiscal reasons
No change

Corporate Tax Rate

Corporate Tax Rate
30%
30% IR maintained
No change
25%
25%; oil sector dominant; Pillar Two considerations
No change

Capital Gains Tax

Capital Gains Tax
15%
15% CGT
No change
10%
10% on gains
No change

Social Security & Payroll

Social Security / Payroll
~25.25%
INSS reform pending
No change
~32.09%
IESS; actuarial deficit concerns
No change
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.

🇪🇨 EcuadorMunicipal & Provincial Taxes

Ecuador's 24 provinces and 221 cantons (municipalities) levy the impuesto predial (property tax at 0.025%–0.5%), impuesto de patente (business licence), and municipal assets tax. Guayaquil and Quito have the highest municipal commercial charges. The Internal Revenue Service (SRI) administers national taxes. Ecuador uses the US dollar as official currency since 2000, providing monetary stability. Tax reform has been ongoing under successive administrations facing fiscal pressures from oil price volatility.

⚠️ 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 Ecuador: Key Tax Differences (2026)

💰 Income Tax: 🇪🇨 Ecuador has a higher top income tax rate (0–30% vs 0–37%). 🇳🇮 Nicaragua is more favourable for high earners.

🛒 VAT/Sales Tax: Both countries have comparable consumption tax rates (15% vs 15%).

🏢 Corporate Tax: 🇪🇨 Ecuador offers a lower corporate rate (25% vs 30%), which can influence business location decisions.

📈 Capital Gains: 🇪🇨 Ecuador taxes investment gains at a lower rate (10% vs 15%), benefiting investors.

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