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Nicaragua vs Guyana
Tax Rate Comparison

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

🇳🇮 Nicaragua
vs
🇬🇾 Guyana
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
28–40%
40% top; oil revenue transforming economy
No change

VAT / GST / Sales Tax

VAT / GST / Sales Tax
15%
IVA 15% maintained
No change
14%
14% maintained
No change

Corporate Tax Rate

Corporate Tax Rate
30%
30% IR maintained
No change
25–40%
25% non-oil; oil sector revenues dominant
No change

Capital Gains Tax

Capital Gains Tax
15%
15% CGT
No change
20%
20% CGT
No change

Social Security & Payroll

Social Security / Payroll
~25.25%
INSS reform pending
No change
~14%
NIS reform; oil wealth funding social expansion
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.

🇬🇾 GuyanaRegional & Municipal Taxes

Guyana's 10 administrative regions and municipalities levy property rates, market fees, and trade licences. Guyana has experienced a dramatic economic transformation since major offshore oil discoveries (Stabroek Block) began production in 2019. GDP growth rates have been among the world's highest (60%+ in 2022). The Natural Resource Fund manages oil revenues for long-term savings. A long-running border dispute with Venezuela over Essequibo affects regional stability but has not stopped oil development.

⚠️ 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 Guyana: Key Tax Differences (2026)

💰 Income Tax: 🇬🇾 Guyana has a higher top income tax rate (0–30% vs 28–40%). 🇳🇮 Nicaragua is more favourable for high earners.

🛒 VAT/Sales Tax: Nicaragua has a higher consumption tax (15% vs 14%).

🏢 Corporate Tax: 🇳🇮 Nicaragua offers a lower corporate rate (30% vs 40%), which can influence business location decisions.

📈 Capital Gains: 🇳🇮 Nicaragua taxes investment gains at a lower rate (15% vs 20%), benefiting investors.

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