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Uganda vs Nicaragua
Tax Rate Comparison

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

🇺🇬 Uganda
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
0–40%
East Africa harmonization; rates stable
No change
0–30%
30% top; economic stability fragile
No change

VAT / GST / Sales Tax

VAT / GST / Sales Tax
18%
18% maintained
No change
15%
IVA 15% maintained
No change

Corporate Tax Rate

Corporate Tax Rate
30%
30%; oil production expected to change fiscal dynamics
No change
30%
30% IR maintained
No change

Capital Gains Tax

Capital Gains Tax
30%
30% as income
No change
15%
15% CGT
No change

Social Security & Payroll

Social Security / Payroll
15%
NSSF adequacy improvements
No change
~25.25%
INSS reform pending
No change
State, Regional & Local Taxes

🇺🇬 UgandaLocal Government Taxes

Uganda's 146 districts and cities have their own local government tax powers. Local service tax (LST) applies to employed persons at graduated rates based on income. Property rates apply to urban properties. Trading licences are locally administered. The Uganda Revenue Authority (URA) administers national taxes including income tax, VAT, and customs. Uganda's digital economy taxation framework has been progressively expanded. Over-the-top (OTT) social media tax was replaced with a digital services levy.

🇳🇮 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.

Uganda vs Nicaragua: Key Tax Differences (2026)

💰 Income Tax: 🇺🇬 Uganda has a higher top income tax rate (0–40% vs 0–30%). 🇳🇮 Nicaragua is more favourable for high earners.

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

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

📈 Capital Gains: 🇳🇮 Nicaragua taxes investment gains at a lower rate (15% vs 30%), benefiting investors.

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