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Nicaragua vs Lebanon
Tax Rate Comparison

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

🇳🇮 Nicaragua
vs
🇱🇧 Lebanon
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
2–25%
25% top; reconstruction economy emerging
No change

VAT / GST / Sales Tax

VAT / GST / Sales Tax
15%
IVA 15% maintained
No change
11%
11% VAT stable; post-crisis revenue recovery
No change

Corporate Tax Rate

Corporate Tax Rate
30%
30% IR maintained
No change
17%
17%; banking recapitalization affecting tax base
No change

Capital Gains Tax

Capital Gains Tax
15%
15% CGT
No change
10%
10% maintained
No change

Social Security & Payroll

Social Security / Payroll
~25.25%
INSS reform pending
No change
~23.5%
NSSF reform pending; pension system rebuilding
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.

🇱🇧 LebanonMunicipality & Qada Taxes

Lebanon's 8 governorates (mohafazat) and 1,108 municipalities levy local taxes including the built property tax (rasm al-istihlak — a consumption tax on properties at 4%–14% of rental value), commercial licence fees, and local service charges. The Ministry of Finance administers national taxes through a highly dysfunctional system following the 2019–2020 financial collapse. Lebanon's banking sector meltdown destroyed much of the formal tax base. The lira has lost 98%+ of its value. Reconstruction under IMF guidance is the key priority.

⚠️ 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 Lebanon: Key Tax Differences (2026)

💰 Income Tax: 🇳🇮 Nicaragua has a higher top income tax rate (0–30% vs 2–25%). 🇱🇧 Lebanon is more favourable for high earners.

🛒 VAT/Sales Tax: Nicaragua has a higher consumption tax (15% vs 11%).

🏢 Corporate Tax: 🇱🇧 Lebanon offers a lower corporate rate (17% vs 30%), which can influence business location decisions.

📈 Capital Gains: 🇱🇧 Lebanon taxes investment gains at a lower rate (10% vs 15%), benefiting investors.

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All 🇳🇮 Nicaragua comparisons →All 🇱🇧 Lebanon comparisons →