Nicaragua Tax Agency Announces April 2026 Tax Filing, Payment Deadlines for Large, Main Taxpayers

May 6, 2026, 5:00 AM UTC

The Nicaraguan Directorate General of Revenue May 2 issued Notice No. 077-05-2026, on the April 2026 tax filing and payment deadlines for large and main taxpayers. The notice includes deadlines of: 1) May 5, to file April 2026 advance corporate income tax (PMD), and to file and pay withholding taxes and indirect taxes for VAT, selective consumption tax (ISC), specific consumption tax on cigarettes and other tobacco products (IECT), specific tax on fuel (IECC), and the special tax to finance the road maintenance fund (IEFOMAV); and 2) May 15, to pay April 2026 PMD. [Nicaragua, Directorate General of Revenue, 05/02/26] ...

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