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Nicaragua vs Moldova
Tax Rate Comparison

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

🇳🇮 Nicaragua
vs
🇲🇩 Moldova
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
12%
12% flat; EU candidate alignment accelerating
No change

VAT / GST / Sales Tax

VAT / GST / Sales Tax
15%
IVA 15% maintained
No change
8–20%
20% standard; EU VAT rules phasing in
No change

Corporate Tax Rate

Corporate Tax Rate
30%
30% IR maintained
No change
12%
12%; Pillar Two for large MNCs
No change

Capital Gains Tax

Capital Gains Tax
15%
15% CGT
No change
12%
12% as income
No change

Social Security & Payroll

Social Security / Payroll
~25.25%
INSS reform pending
No change
~37%
Social contribution harmonization with EU standards ongoing
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.

🇲🇩 MoldovaRayon & Municipal Taxes

Moldova's 32 rayons (districts) and 5 municipalities (including Chișinău) levy local taxes on property, parking, advertising, and commercial activities within national frameworks. The State Tax Service administers national taxes. Moldova signed an EU Association Agreement (DCFTA) and received EU candidate status in 2022; tax harmonization with EU standards is accelerating. Remittances (~15% of GDP) and agriculture are key economic pillars. The Transnistria breakaway region has its own separate tax system.

⚠️ 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 Moldova: Key Tax Differences (2026)

💰 Income Tax: 🇳🇮 Nicaragua has a higher top income tax rate (0–30% vs 12%). 🇲🇩 Moldova is more favourable for high earners.

🛒 VAT/Sales Tax: Moldova has a higher consumption tax (15% vs 8–20%).

🏢 Corporate Tax: 🇲🇩 Moldova offers a lower corporate rate (12% vs 30%), which can influence business location decisions.

📈 Capital Gains: 🇲🇩 Moldova taxes investment gains at a lower rate (12% vs 15%), benefiting investors.

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