Rates of the Tax on the Transfer of Real Estate Subject to Registration

Article 87 Tax rate – Law 987 – National Assembly of Nicaragua

The IR rate to be paid on capital income and capital gains and losses is:

1. Ten percent (10%), for the income generated by the financing granted by international banks with investment grade, in accordance with the regulation on the matter defined by the SIBOIF;

2. Fifteen percent (15%), for residents and non-residents, including Trusts;

3. Thirty percent (30%), for operations with tax havens; Y

4. In the transfer of goods subject to registration before a public office, the following definitive withholding rates of the IR of capital income and capital gains and losses will be applied: