Nicaragua Tax Agency Posts Withholding Tax Rates for Movable, Immovable Property Transfers

The Nicaraguan General Directorate of Revenue March 19 posted online Notice No. 054-03-2026, on final withholding tax rates for capital and capital gains income from transfers of movable and immovable property subject to registration with a public office. The notice includes withholding rates of: 1) 1 percent for values up to US$50,000, and 2 percent for values exceeding US$50,000 and up to US$100,000; 2) 3 percent for values exceeding US$100,000 and up to US$200,000; 3) 4 percent for values exceeding US$200,000 and up to US$300,000; 4) 5 percent for values exceeding US$300,000 and up to US$400,000; 5) 6 percent for ...