DGI Ley 822 • IR 30% vs Pago Mínimo 1%-3% • Zonas Francas 🇳🇮
Nicaragua Corporate Tax & Pago Mínimo Definitivo Calculator
Determine corporate fiscal obligations in Nicaragua under the Ley de Concertacion Tributaria: compute the standard 30% tax on net profit, compare against the mandatory 1% - 3% Pago Mínimo on gross income, and evaluate advance tax payments.
Corporate Tax Calculation Comparison
30% IR on Net Income C$ 0.00 Standard net profit method
Pago Mínimo Definitivo C$ 0.00 1.0% of Gross Revenue
Final Tax Payable to DGI C$ 0.00 Higher of the two methods
Gross Operating Revenue: C$ 0.00
Net Taxable Profit (Renta Imponible = Ingresos - Gastos - Perdidas): C$ 0.00
General Corporate IR Rate (Ley 822): 30.0%
Applicable Pago Mínimo Rate: 1.0%
Effective Tax Burden (% of Gross Revenue): 0.00%
Annual DGI Tax Settlement: C$ 0.00
📊 Matriz Desglosada Comparativa Legal
| Rubro / Parametro Legal | Monto / Resultado |
|---|---|
| Ingresos Brutos Operativos Anuales | -- |
| Renta Neta Gravable Declarada | -- |
| IR Regimen General (30% sobre Renta Neta) | -- |
| Pago Mínimo Definitivo Anual (1.0% / 2.0% Ingresos) | -- |
| Impuesto sobre la Renta Definitivo a Pagar | -- |
Statutory Framework: Corporate Taxation in Nicaragua (Ley 822)
Title I of the Ley de Concertacion Tributaria (Ley 822) establishes a dual corporate tax assessment mechanism:
Standard 30% Rate on Net Profit
- Standard statutory rate of 30% applies to net fiscal profit.
- Losses may be carried forward and amortized against profits for up to three (3) consecutive fiscal periods.
Pago Mínimo Definitivo Floor
- Nicaragua imposes an alternative minimum tax: 1.0% on gross monthly revenue (up to 2%-3% for designated Large Taxpayers).
- Companies pay whichever is higher: the 30% net income tax or the Pago Mínimo on revenue.
- Even companies reporting fiscal losses must pay the Pago Mínimo!
MS
Engr. Muhammad Shahzad
Principal Financial Systems Architect & Statutory Compliance Specialist
Lead software and systems architect specializing in high-performance browser computing, algorithmic validation, financial models, and zero-telemetry client-side privacy architecture.