{"id":593,"date":"2022-07-12T17:30:59","date_gmt":"2022-07-12T17:30:59","guid":{"rendered":"https:\/\/discovernica.com\/blog\/?p=593"},"modified":"2022-07-12T17:30:59","modified_gmt":"2022-07-12T17:30:59","slug":"rates-of-the-tax-on-the-transfer-of-real-estate-subject-to-registration","status":"publish","type":"post","link":"https:\/\/en.discovernica.com\/blog\/rates-of-the-tax-on-the-transfer-of-real-estate-subject-to-registration\/","title":{"rendered":"Rates of the Tax on the Transfer of Real Estate Subject to Registration"},"content":{"rendered":"

Rates of the Tax on the Transfer of Real Estate Subject to Registration<\/span><\/h1>\r\n

Article 87 Tax rate \u2013 Law 987 \u2013 National Assembly of Nicaragua<\/strong><\/p>\r\n

The IR rate to be paid on capital income and capital gains and losses is<\/strong>:<\/p>\r\n

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;<\/p>\r\n

2. Fifteen percent (15%), for residents and non-residents, including Trusts;<\/p>\r\n

3. Thirty percent (30%), for operations with tax havens; Y<\/p>\r\n

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:<\/p>\r\n\r\n\r\n\r\n\r\n\r\n\r\n\r\n\r\n\r\n\r\n\r\n
\r\n

Equivalent in cordobas of the value of the property in US$\u00a0<\/strong><\/p>\r\n<\/td>\r\n

\r\n

Applicable percentage<\/strong><\/p>\r\n<\/td>\r\n<\/tr>\r\n

\r\n

from<\/strong><\/p>\r\n<\/td>\r\n

\r\n

To<\/strong><\/p>\r\n<\/td>\r\n<\/tr>\r\n

\r\n

0.01<\/p>\r\n<\/td>\r\n

\r\n

50,000.00<\/p>\r\n<\/td>\r\n

\r\n

1.00%<\/p>\r\n<\/td>\r\n<\/tr>\r\n

\r\n

50,000.01<\/p>\r\n<\/td>\r\n

\r\n

100,000.00<\/p>\r\n<\/td>\r\n

\r\n

2.00%<\/p>\r\n<\/td>\r\n<\/tr>\r\n

\r\n

100,000.01<\/p>\r\n<\/td>\r\n

\r\n

200,000.00<\/p>\r\n<\/td>\r\n

\r\n

3.00%<\/p>\r\n<\/td>\r\n<\/tr>\r\n

\r\n

200,000.01<\/p>\r\n<\/td>\r\n

\r\n

300,000.00<\/p>\r\n<\/td>\r\n

\r\n

4.00%<\/p>\r\n<\/td>\r\n<\/tr>\r\n

\r\n

300,000.01<\/p>\r\n<\/td>\r\n

\r\n

400,000.00<\/p>\r\n<\/td>\r\n

\r\n

5.00%<\/p>\r\n<\/td>\r\n<\/tr>\r\n

\r\n

400,000.01<\/p>\r\n<\/td>\r\n

\r\n

500,000.00<\/p>\r\n<\/td>\r\n

\r\n

6.00%<\/p>\r\n<\/td>\r\n<\/tr>\r\n

\r\n

500,000.01<\/p>\r\n<\/td>\r\n

\r\n

A m\u00e1s<\/p>\r\n<\/td>\r\n

\r\n

7.00%<\/p>\r\n<\/td>\r\n<\/tr>\r\n<\/tbody>\r\n<\/table>","protected":false},"excerpt":{"rendered":"

Rates of the Tax on the Transfer of Real Estate Subject to Registration Article 87 Tax rate \u2013 Law 987 \u2013 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 […]<\/p>\n","protected":false},"author":2,"featured_media":591,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[196,195],"tags":[198,153,178,135,197],"class_list":["post-593","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-real-estate","category-taxes","tag-ir-en","tag-purchase-of-real-estate","tag-real-estate-en","tag-real-estate-advisor","tag-taxes"],"yoast_head":"\nRates of the Tax on the Transfer of Real Estate Subject to Registration - Discovernica Blog<\/title>\n<meta name=\"description\" content=\"IR rate to be paid on capital income and capital gains and losses, real estate transfer tax in nicaragua, income tax in nicaragua\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/en.discovernica.com\/blog\/rates-of-the-tax-on-the-transfer-of-real-estate-subject-to-registration\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Rates of the Tax on the Transfer of Real Estate Subject to Registration - 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