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Nicaragua vs France
Tax Rate Comparison

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

🇳🇮 Nicaragua
vs
🇫🇷 France
Tax Year:

💰 Personal Income Tax Calculator

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Individual Income Tax (Top Marginal Rate)

Top Income Tax Rate
0–30%
30% top; economic stability fragile
No change
0–45%
Surcharges normalized; inflation adjustment
No change

VAT / GST / Sales Tax

VAT / GST / Sales Tax
15%
IVA 15% maintained
No change
5.5–20%
Standard 20% maintained
No change

Corporate Tax Rate

Corporate Tax Rate
30%
30% IR maintained
No change
25%
Large company surcharge expired; flat 25%
No change

Capital Gains Tax

Capital Gains Tax
15%
15% CGT
No change
30%
PFU at 30% maintained
No change

Social Security & Payroll

Social Security / Payroll
~25.25%
INSS reform pending
No change
~45%
Contribution rates stable; healthcare costs rising
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.

🇫🇷 FranceLocal & Regional Contributions

France's 18 regions and 96 metropolitan departments do not set income tax but levy business taxes (CFE; CVAE abolished 2024). Taxe foncière (property tax) is set by communes and has risen sharply. Taxe d'habitation was abolished for primary residences. Employers pay apprenticeship tax (0.68%) and professional training levies.

⚠️ 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 France: Key Tax Differences (2026)

💰 Income Tax: 🇫🇷 France has a higher top income tax rate (0–30% vs 0–45%). 🇳🇮 Nicaragua is more favourable for high earners.

🛒 VAT/Sales Tax: France has a higher consumption tax (15% vs 5.5–20%).

🏢 Corporate Tax: 🇫🇷 France 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 30%), benefiting investors.

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