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Vietnam vs Nicaragua
Tax Rate Comparison

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

🇻🇳 Vietnam
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
5–35%
Tax reform discussions; personal deduction amounts updating
No change
0–30%
30% top; economic stability fragile
No change

VAT / GST / Sales Tax

VAT / GST / Sales Tax
0–10%
10% standard rate restored; no further reduction
No change
15%
IVA 15% maintained
No change

Corporate Tax Rate

Corporate Tax Rate
20%
20% standard; Pillar Two implementation for qualifying MNCs
No change
30%
30% IR maintained
No change

Capital Gains Tax

Capital Gains Tax
0.1–20%
0.1% securities, 2% property; no change
No change
15%
15% CGT
No change

Social Security & Payroll

Social Security / Payroll
~32%
Social insurance law revision expanding coverage
No change
~25.25%
INSS reform pending
No change
State, Regional & Local Taxes

🇻🇳 VietnamProvincial & Local Taxes

Vietnam's 63 provinces and municipalities have limited independent taxing powers. The General Department of Taxation (GDT) administers national taxes through provincial tax departments. Provinces may levy natural resource taxes (NRT) on extractive industries at 1%–40% of resource value, and certain fees. Land use fees and land lease fees vary by province based on Land Prices Tables set annually by provincial People's Committees. Ho Chi Minh City and Hanoi have the highest land prices.

🇳🇮 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.

Vietnam vs Nicaragua: Key Tax Differences (2026)

💰 Income Tax: 🇻🇳 Vietnam has a higher top income tax rate (5–35% vs 0–30%). 🇳🇮 Nicaragua is more favourable for high earners.

🛒 VAT/Sales Tax: Nicaragua has a higher consumption tax (0–10% vs 15%).

🏢 Corporate Tax: 🇻🇳 Vietnam offers a lower corporate rate (20% vs 30%), which can influence business location decisions.

📈 Capital Gains: 🇳🇮 Nicaragua taxes investment gains at a lower rate (15% vs 20%), benefiting investors.

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