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Peru vs Nicaragua
Tax Rate Comparison

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

🇵🇪 Peru
vs
🇳🇮 Nicaragua
Tax Year:

💰 Personal Income Tax Calculator

Enter your income to see your estimated annual tax liability in each country — side by side.

Enter your annual income above to see your personal tax comparison →

Individual Income Tax (Top Marginal Rate)

Top Income Tax Rate
8–30%
Rates stable; tax formalization drive
No change
0–30%
30% top; economic stability fragile
No change

VAT / GST / Sales Tax

VAT / GST / Sales Tax
18%
18% stable; digital services included
No change
15%
IVA 15% maintained
No change

Corporate Tax Rate

Corporate Tax Rate
29.5%
29.5%; Pillar Two framework in development
No change
30%
30% IR maintained
No change

Capital Gains Tax

Capital Gains Tax
5%
5% dividend rate maintained
No change
15%
15% CGT
No change

Social Security & Payroll

Social Security / Payroll
~32%
Mixed pension system; ONP and AFP reform progressing
No change
~25.25%
INSS reform pending
No change
State, Regional & Local Taxes

🇵🇪 PeruMunicipal Taxes & Regional Licenses

Peru's 25 regions and 1,874 municipalities have limited tax powers. Municipalities levy Impuesto Predial (property tax at 0.2%–1% of self-assessed value), vehicle tax (Impuesto al Patrimonio Vehicular), and business licences. Alcabala (property transfer tax) is municipal at 3% of value above 10 UIT. The national tax authority (SUNAT) administers income and VAT taxes. Peru has a flat corporate rate and progressive personal income tax system.

🇳🇮 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.

⚠️ 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.

Peru vs Nicaragua: Key Tax Differences (2026)

💰 Income Tax: Peru and Nicaragua have similar top income tax rates (8–30% vs 0–30%).

🛒 VAT/Sales Tax: Peru has a higher consumption tax (18% vs 15%).

🏢 Corporate Tax: Corporate rates are similar in both countries (29.5% vs 30%).

📈 Capital Gains: 🇵🇪 Peru taxes investment gains at a lower rate (5% vs 15%), benefiting investors.

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