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Serbia vs Nicaragua
Tax Rate Comparison

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

🇷🇸 Serbia
vs
🇳🇮 Nicaragua
Tax Year:

💰 Personal Income Tax Calculator

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Individual Income Tax (Top Marginal Rate)

Top Income Tax Rate
10–20%
Stable; EU accession timeline affecting reform pace
No change
0–30%
30% top; economic stability fragile
No change

VAT / GST / Sales Tax

VAT / GST / Sales Tax
10–20%
Standard 20% maintained
No change
15%
IVA 15% maintained
No change

Corporate Tax Rate

Corporate Tax Rate
15%
15% competitive; Pillar Two for MNCs
No change
30%
30% IR maintained
No change

Capital Gains Tax

Capital Gains Tax
15%
15% flat
No change
15%
15% CGT
No change

Social Security & Payroll

Social Security / Payroll
~37.8%
Reform pending; pension system under pressure
No change
~25.25%
INSS reform pending
No change
State, Regional & Local Taxes

🇷🇸 SerbiaMunicipal & City Taxes

Serbia's 145 local self-government units (cities and municipalities) levy local communal taxes including sign/advertisement tax, local utilities contribution, and vehicle fees. Property tax (porez na imovinu) is locally set at 0.1%–0.4% for citizens. Belgrade has higher property tax values than other cities. Corporate income tax is national at 15%. Serbia has EU candidate status and is aligning tax legislation with EU standards. The flat 15% corporate rate and low income tax rates make it competitive in the region.

🇳🇮 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.

Serbia vs Nicaragua: Key Tax Differences (2026)

💰 Income Tax: 🇳🇮 Nicaragua has a higher top income tax rate (10–20% vs 0–30%). 🇷🇸 Serbia is more favourable for high earners.

🛒 VAT/Sales Tax: Serbia has a higher consumption tax (10–20% vs 15%).

🏢 Corporate Tax: 🇷🇸 Serbia offers a lower corporate rate (15% vs 30%), which can influence business location decisions.

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