Nicaragua vs Paraguay
Tax Rate Comparison
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๐ฐ Personal Income Tax Calculator
Enter your income to see your estimated annual tax liability in each country โ side by side.
๐ณ๐ฎ Nicaragua โ Municipal Taxes
Nicaragua's 153 municipalities levy the Impuesto de Matrรญcula (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.
๐ต๐พ Paraguay โ Municipal & Departmental Taxes
Paraguay's 17 departments and 254 municipalities levy the Impuesto Inmobiliario (property tax at 1% of assessed value), commercial licence fees (patente comercial), and vehicle registration fees. Asunciรณn has the highest commercial licence fees. The Subsecretarรญa de Estado de Tributaciรณn (SET) administers national taxes. Paraguay has one of Latin America's lowest tax burdens (~12% of GDP) and has used flat low rates to attract foreign residents (MADES visa) and financial activity. No wealth tax exists.
Nicaragua vs Paraguay: Key Tax Differences (2026)
๐ฐ Income Tax: ๐ณ๐ฎ Nicaragua has a higher top income tax rate (0โ30% vs 8โ10%). ๐ต๐พ Paraguay is more favourable for high earners.
๐ VAT/Sales Tax: Nicaragua has a higher consumption tax (15% vs 10%).
๐ข Corporate Tax: ๐ต๐พ Paraguay offers a lower corporate rate (10% vs 30%), which can influence business location decisions.
๐ Capital Gains: ๐ต๐พ Paraguay taxes investment gains at a lower rate (10% vs 15%), benefiting investors.