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Poland vs Nicaragua
Tax Rate Comparison

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

🇵🇱 Poland
vs
🇳🇮 Nicaragua
Tax Year:

💰 Personal Income Tax Calculator

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Individual Income Tax (Top Marginal Rate)

Top Income Tax Rate
12–32%
Potential third (40%) bracket for very high earners
No change
0–30%
30% top; economic stability fragile
No change

VAT / GST / Sales Tax

VAT / GST / Sales Tax
5–23%
Food VAT returning to 5% after 0% temporary measure
No change
15%
IVA 15% maintained
No change

Corporate Tax Rate

Corporate Tax Rate
9–19%
CIT stable; EU harmonization ongoing
No change
30%
30% IR maintained
No change

Capital Gains Tax

Capital Gains Tax
19%
Potential revision to capital income taxation
No change
15%
15% CGT
No change

Social Security & Payroll

Social Security / Payroll
~34.6%
Pension system pressures; contributions stable
No change
~25.25%
INSS reform pending
No change
State, Regional & Local Taxes

🇵🇱 PolandLocal & Municipal Taxes

Poland's 16 voivodeships do not levy their own income taxes. Municipalities collect property tax (podatek od nieruchomości) within national limits. The Polish Deal (Polski Ład) reforms of 2022 significantly changed income tax. A health insurance contribution (9% of income) is no longer deductible, effectively raising the burden. The JDG (sole proprietor) regime offers flat 19% or lump-sum options.

🇳🇮 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.

Poland vs Nicaragua: Key Tax Differences (2026)

💰 Income Tax: 🇵🇱 Poland has a higher top income tax rate (12–32% vs 0–30%). 🇳🇮 Nicaragua is more favourable for high earners.

🛒 VAT/Sales Tax: Poland has a higher consumption tax (5–23% vs 15%).

🏢 Corporate Tax: 🇵🇱 Poland offers a lower corporate rate (19% vs 30%), which can influence business location decisions.

📈 Capital Gains: 🇳🇮 Nicaragua taxes investment gains at a lower rate (15% vs 19%), benefiting investors.

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