WorldTax CompareAll Comparisons

Romania vs Nicaragua
Tax Rate Comparison

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

🇷🇴 Romania
vs
🇳🇮 Nicaragua
Tax Year:

💰 Personal Income Tax Calculator

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

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Individual Income Tax (Top Marginal Rate)

Top Income Tax Rate
10%
10% flat; potential graduated system under IMF/EU pressure
No change
0–30%
30% top; economic stability fragile
No change

VAT / GST / Sales Tax

VAT / GST / Sales Tax
5–19%
19% standard; possible increase for fiscal consolidation
No change
15%
IVA 15% maintained
No change

Corporate Tax Rate

Corporate Tax Rate
16%
16% maintained; micro regime tightening
No change
30%
30% IR maintained
No change

Capital Gains Tax

Capital Gains Tax
10%
10% flat; potential reform
No change
15%
15% CGT
No change

Social Security & Payroll

Social Security / Payroll
~37.25%
Contribution reform pending; pension system deficit
No change
~25.25%
INSS reform pending
No change
State, Regional & Local Taxes

🇷🇴 RomaniaLocal & County Taxes

Romania's 41 counties (judeţe) and Bucharest municipality do not set income tax — this is nationally set. Municipalities levy local taxes including property tax (impozit pe clădiri, impozit pe teren) and vehicle tax (impozit pe mijloace de transport). Bucharest has higher property tax coefficients than rural areas. A micro-enterprise tax regime (1% or 3% on turnover) applies to small companies instead of standard CIT. Romania has had the EU's lowest flat income tax rate at 10%.

🇳🇮 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.

Romania vs Nicaragua: Key Tax Differences (2026)

💰 Income Tax: 🇳🇮 Nicaragua has a higher top income tax rate (10% vs 0–30%). 🇷🇴 Romania is more favourable for high earners.

🛒 VAT/Sales Tax: Romania has a higher consumption tax (5–19% vs 15%).

🏢 Corporate Tax: 🇷🇴 Romania offers a lower corporate rate (16% vs 30%), which can influence business location decisions.

📈 Capital Gains: 🇷🇴 Romania taxes investment gains at a lower rate (10% vs 15%), benefiting investors.

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