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

June 4, 2026, 5:00 AM UTC

The Nicaraguan Directorate General of Revenue June 1 issued Notice No. 090-06-2026, on the May 2026 tax filing and payment deadlines for large and main taxpayers. The notice includes deadlines of: 1) June 5, to file May 2026 advance income tax/definitive minimum payments (IR/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) June 15, to pay May 2026 IR/PMD. [Nicaragua, Directorate General of Revenue, ...

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