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Nicaragua vs Kenya
Tax Rate Comparison

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

🇳🇮 Nicaragua
vs
🇰🇪 Kenya
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
10–35%
Ruto administration fiscal consolidation; rates stable
No change

VAT / GST / Sales Tax

VAT / GST / Sales Tax
15%
IVA 15% maintained
No change
16%
16% maintained; exemption list under review
No change

Corporate Tax Rate

Corporate Tax Rate
30%
30% IR maintained
No change
30%
30% stable; East Africa harmonization discussions
No change

Capital Gains Tax

Capital Gains Tax
15%
15% CGT
No change
15%
15% property CGT unchanged
No change

Social Security & Payroll

Social Security / Payroll
~25.25%
INSS reform pending
No change
~14%
Universal health coverage (SHA) replacing NHIF from 2024
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.

🇰🇪 KenyaCounty & Local Authority Taxes

Kenya's 47 counties levy business permits (single business permit), property rates, and various local service charges. County governments have own-source revenue from markets, parking, land rates, and entertainment taxes. The Kenya Revenue Authority (KRA) administers national taxes. A housing levy of 1.5% of gross salary (employer+employee) was introduced in 2023. The digital service tax (DST) at 1.5% on digital marketplace revenues was replaced by a significant economic presence tax framework.

⚠️ 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 Kenya: Key Tax Differences (2026)

💰 Income Tax: 🇰🇪 Kenya has a higher top income tax rate (0–30% vs 10–35%). 🇳🇮 Nicaragua is more favourable for high earners.

🛒 VAT/Sales Tax: Kenya has a higher consumption tax (15% vs 16%).

🏢 Corporate Tax: Corporate rates are similar in both countries (30% vs 30%).

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All 🇳🇮 Nicaragua comparisons →All 🇰🇪 Kenya comparisons →