Moving to Nicaragua: taxes, residence and life
How to become tax resident in Nicaragua: personal, dividend and corporate tax, 5 residence programmes, tax-residency requirements and climate. Explore the basics and compare residence routes.
Taxes
In Nicaragua the top income tax rate is 30%, dividends are taxed at up to 10% and companies pay 30% corporate tax.
How to move and become tax resident
To become tax resident in Nicaragua you need at least 180 days a year (More than 180 days in calendar year). The typical route is Rentista residence (Law 694 repealed 2024; new rentista files reportedly not accepted): Passive foreign income ≥US$1,250/mo (unverified); pensioner ≥US$1,000–1,200/mo There are 3 open residence programmes in Nicaragua — see the list below.
Living there
Managua has a tropical savanna (wet/dry) climate with winter highs around 31 °C and summer highs around 34 °C.
Key facts
| Top income tax | 30% |
|---|---|
| Dividend tax | 10% |
| Corporate tax | 30% |
| Résidence fiscale | après 180 jours — More than 180 days in calendar year |
| Voie de résidence typique | Rentista residence (Law 694 repealed 2024; new rentista files reportedly not accepted) — Passive foreign income ≥US$1,250/mo (unverified); pensioner ≥US$1,000–1,200/mo |
| Type de climat | tropical savanna (wet/dry) · 31° / 34° (Managua) |
Residence programmes in Nicaragua
Active programmes
- Investor Residence — Investissement CHF 24'000 · 2026-10
- Work Residence — employment · 2026-10
- Family Residence — family · 2026-10
Political risk: arbitrary entry refusals/expulsions and property seizures reported (US State Dept)
Changes or availability under review
- Pensioner Residence — Revenu / an CHF 9'600 · 2026-10
Law 694 incentives repealed Aug 2024 (Law 1210); now general migration law 761
Suspended programmes
- Rentier Residence — Revenu / an CHF 12'000 · 2026-10
Reportedly closed to new applicants since mid-2026 (unconfirmed)
Plan your residence route
Frequently asked questions
How many days do I need to spend in Nicaragua to become tax resident?
après 180 jours. More than 180 days in calendar year Territorial: foreign income untaxed
How much tax will I pay in Nicaragua?
In Nicaragua the top income tax rate is 30%, dividends are taxed at up to 10% and companies pay 30% corporate tax.
Which residence programmes does Nicaragua offer?
Investor Residence (CHF 24'000); Work Residence; Family Residence; Pensioner Residence; Rentier Residence
What is the usual way to move to Nicaragua?
Rentista residence (Law 694 repealed 2024; new rentista files reportedly not accepted). Passive foreign income ≥US$1,250/mo (unverified); pensioner ≥US$1,000–1,200/mo
Compare with nearby countries
Argentina · Belize · Bolivia · Brazil · Canada · Chile · Colombia · Costa Rica · Cuba · Dominican Rep. · Ecuador · El Salvador
Information générale uniquement – pas de conseil fiscal, juridique, migratoire, en investissement ou financier, ni de relation client. Chiffres simplifiés, indicatifs et parfois dépassés. Vérifiez toujours auprès de l'autorité officielle et d'un professionnel agréé du pays concerné avant d'agir. Les liens partenaires éventuels sont signalés et peuvent nous rémunérer.