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 The typical route is Rentista residence (Law 694 repealed 2024; new rentista files reportedly not accepted): Passive foreign income ≥US$1,250/mo (unverified); pensioner ≥US$1,000–1,200/mo There are 3 open residence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% |
| Податкове резидентство | через 180 днів — More than 180 days in calendar year |
| Типовий шлях до посвідки | Rentista residence (Law 694 repealed 2024; new rentista files reportedly not accepted) — Passive foreign income ≥US$1,250/mo (unverified); pensioner ≥US$1,000–1,200/mo |
| Тип клімату | tropical savanna (wet/dry) · 31° / 34° (Managua) |
Residence programmes in Nicaragua
Active programmes
- Investor Residence — Інвестиція 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 — Дохід / рік CHF 9'600 · 2026-10
Law 694 incentives repealed Aug 2024 (Law 1210); now general migration law 761
Suspended programmes
- Rentier Residence — Дохід / рік 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?
через 180 днів. 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
Лише загальна інформація — не податкова, юридична, імміграційна, інвестиційна чи фінансова консультація і не договір із клієнтом. Цифри спрощені, орієнтовні й можуть бути застарілими. Перед будь-яким рішенням перевіряйте в офіційному органі та в ліцензованого фахівця відповідної країни.