DGI Ley 822 Art. 87 • Registro CSJ • Arancel Notarial • NIO & USD 🇳🇮
Nicaragua Transferencia de Bienes Inmuebles & DGI Calculator
Estimate total real estate closing costs and taxes in Nicaragua: progressive DGI definitive capital gains tax withholding (1.0% to 4.0%), Notary public protocol fees, and Public Registry recording dues.
Estimated Transfer & Closing Costs
DGI Capital Gains Tax (Retencion) C$ 0.00 Progressive 1% - 4% bracket
Registry & Notary Fees C$ 0.00 Deed + CSJ Registration
Total Closing Costs C$ 0.00 0.0% of property value
DGI Definitive Retention (Ley 822 Art. 87): C$ 0.00
Registro Publico de la Propiedad (CSJ 1.0% fee): C$ 0.00
Notary Public Protocol & Legal Conveyancing: C$ 0.00
Cadastral Certificate & Solvencia Municipal: C$ 0.00
Estimated Total Transaction Expenditure: C$ 0.00
📊 Matriz Desglosada Comparativa Legal
| Rubro / Parametro Legal | Monto / Resultado |
|---|---|
| Impuesto de Transmision de Bienes Inmuebles (DGI IR) | -- |
| Aranceles del Registro Publico de la Propiedad Inmueble | -- |
| Honorarios Notariales por Escritura Publica | -- |
| Avaluo Catastral y Certificados Registrales | -- |
| Monto Total de Gastos de Cierre y Formalizacion Inmobiliaria | -- |
Statutory Framework: Real Estate Transfer in Nicaragua (Ley 822)
Under Article 87 of the Ley de Concertacion Tributaria (Ley 822), real estate transfers are subject to a definitive capital gains tax withholding based on statutory value brackets (denominated in USD equivalents):
DGI Transfer Tax Scale (Art. 87)
- Up to US$ 50,000: 1.0% tax rate.
- US$ 50,000.01 to US$ 100,000: 2.0% tax rate.
- US$ 100,000.01 to US$ 200,000: 3.0% tax rate.
- Over US$ 200,000: 4.0% tax rate.
Public Registry & Solvencias
- Registro Publico: 1.0% registration tariff payable to the Supreme Court of Justice (CSJ).
- INETER Catastro: Issuance of certified cadastral plan and official appraisal (Avaluo).
- Solvencia Municipal: Proof of paid annual property taxes (IBI 1%) issued by the local mayor's office.
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.