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Nicaragua vs Russia
Tax Rate Comparison

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

๐Ÿ‡ณ๐Ÿ‡ฎ Nicaragua
vs
๐Ÿ‡ท๐Ÿ‡บ Russia
Tax Year:

๐Ÿ’ฐ Personal Income Tax Calculator

Enter your income to see your estimated annual tax liability in each country โ€” side by side.

Enter your annual income above to see your personal tax comparison โ†’
Individual Income Tax (Top Marginal Rate)
Top Income Tax Rate
0โ€“30%
30% top; economic stability fragile
No change
13โ€“22%
New 5-band progressive system fully in effect
No change
VAT / GST / Sales Tax
VAT / GST / Sales Tax
15%
IVA 15% maintained
No change
20%
20% stable; wartime fiscal pressures
No change
Corporate Tax Rate
Corporate Tax Rate
30%
30% IR maintained
No change
25%
25% CIT from 2025; defense sector has special rules
No change
Capital Gains Tax
Capital Gains Tax
15%
15% CGT
No change
13โ€“22%
Progressive rates matching income tax
No change
Social Security & Payroll
Social Security / Payroll
~25.25%
INSS reform pending
No change
~30%
Contribution ceilings adjusted for high inflation
No change
State, Regional & Local Taxes

๐Ÿ‡ณ๐Ÿ‡ฎ 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.

๐Ÿ‡ท๐Ÿ‡บ Russia โ€” Regional & Municipal Taxes

Russia's 89 federal subjects (regions, republics, territories) set their own rates for the regional corporate income tax share (within federal bounds: regions get 17% of 20% national rate, can reduce to 12.5%). Property tax is regional, vehicle tax is regional, and transport tax varies by region. Municipal taxes are limited: land tax (0.3%โ€“1.5%) and individual property tax are locally determined within federal parameters. Sanctions have significantly affected the international tax landscape for Russian entities.

โš ๏ธ Disclaimer: Rates shown are standard top/headline rates for informational purposes. Actual tax liability depends on income level, residency, deductions, and tax treaties. 2025โ€“2026 data reflects announced or enacted rates and may be subject to change. Not financial or legal advice.

Nicaragua vs Russia: Key Tax Differences (2026)

๐Ÿ’ฐ Income Tax: ๐Ÿ‡ณ๐Ÿ‡ฎ Nicaragua has a higher top income tax rate (0โ€“30% vs 13โ€“22%). ๐Ÿ‡ท๐Ÿ‡บ Russia is more favourable for high earners.

๐Ÿ›’ VAT/Sales Tax: Russia has a higher consumption tax (15% vs 20%).

๐Ÿข Corporate Tax: ๐Ÿ‡ท๐Ÿ‡บ Russia offers a lower corporate rate (25% vs 30%), which can influence business location decisions.

๐Ÿ“ˆ Capital Gains: ๐Ÿ‡ณ๐Ÿ‡ฎ Nicaragua taxes investment gains at a lower rate (15% vs 22%), benefiting investors.

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