Nicaragua vs Netherlands
Corporate Tax Comparison
Time of Update: Nicaragua: 4/06/2026 / Netherlands: 4/04/2026
Compare Nicaragua and Netherlands corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.
Nicaragua vs Netherlands Corporate Tax Comparison
Basic Corporate Tax Comparison
Corporate Income Tax (CIT)
Nicaragua
Netherlands
General CIT Rate:
headline rate of 30%
General CIT Rate:
25.8
CIT Return Due Date:
within two months following the fiscal year-end
CIT Return Due Date:
Usually five months after the end of the company's fiscal year.
CIT Payment Due Date:
due within two months after the end of the fiscal year
CIT Payment Due Date:
Tax should be paid within six weeks from the date of assessment.
CIT Estimated Payment Due Date:
Monthly advance payments of 1-3% of gross income
CIT Estimated Payment Due Date:
In principle, within six weeks, but taxpayers can choose to pay in monthly installments.
Withholding Tax (WHT)
Nicaragua
Netherlands
Resident Withholding Tax (Dividend/Interest/Royalty):
15/15/15
Resident Withholding Tax (Dividend/Interest/Royalty):
15/0*/0*
None-Resident Withholding Tax (Dividend/Interest/Royalty):
15/15/15
None-Resident Withholding Tax (Dividend/Interest/Royalty):
15/0*/0*
Value-Added Tax (VAT)
Capital Gain Tax (CGT)
Nicaragua
Netherlands
General Capital Gain Tax Rate:
15%
General Capital Gain Tax Rate:
Capital gains are constrained by the normal corporate income tax rate (25.8%). Eligible participated capital gains are tax-exempt under the participation exemption.
Effective Tax Rate (ETR)
Nicaragua
Netherlands
Composite Effective Average Tax Rate:
26.85%
Composite Effective Average Tax Rate:
24.47
Composite Effective Marginal Tax Rate:
12.89%
Composite Effective Marginal Tax Rate:
22.83
