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Nicaragua vs Mexico
Tax Rate Comparison

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

🇳🇮 Nicaragua
vs
🇲🇽 Mexico
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
1.92–35%
Rates stable; fiscal consolidation needed
No change

VAT / GST / Sales Tax

VAT / GST / Sales Tax
15%
IVA 15% maintained
No change
0–16%
Standard 16% maintained
No change

Corporate Tax Rate

Corporate Tax Rate
30%
30% IR maintained
No change
30%
30% maintained; Pillar Two discussions
No change

Capital Gains Tax

Capital Gains Tax
15%
15% CGT
No change
35%
No change
No change

Social Security & Payroll

Social Security / Payroll
~25.25%
INSS reform pending
No change
~35%
Nearshoring investment affecting payroll dynamics
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.

🇲🇽 MexicoState & Municipal Taxes

Mexico's 31 states and Mexico City each have their own regimes. States charge local payroll tax (Impuesto Sobre Nómina) at 1%–4% (employer-paid). Municipal property tax (predial) rates vary significantly. Some states have lodging and entertainment levies. The Maquila sector benefits from special IMMEX programs. Nearshoring boom is driving new investment.

⚠️ 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 Mexico: Key Tax Differences (2026)

💰 Income Tax: 🇲🇽 Mexico has a higher top income tax rate (0–30% vs 1.92–35%). 🇳🇮 Nicaragua is more favourable for high earners.

🛒 VAT/Sales Tax: Mexico has a higher consumption tax (15% vs 0–16%).

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

📈 Capital Gains: 🇳🇮 Nicaragua taxes investment gains at a lower rate (15% vs 35%), benefiting investors.

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