Nicaragua - Taxes on income

Taxes on income, profits and capital gains (current LCU)

The value for Taxes on income, profits and capital gains (current LCU) in Nicaragua was 33,035,800,000 as of 2019. As the graph below shows, over the past 29 years this indicator reached a maximum value of 33,035,800,000 in 2019 and a minimum value of 9,160,000 in 1990.

Definition: Taxes on income, profits, and capital gains are levied on the actual or presumptive net income of individuals, on the profits of corporations and enterprises, and on capital gains, whether realized or not, on land, securities, and other assets. Intragovernmental payments are eliminated in consolidation.

Source: International Monetary Fund, Government Finance Statistics Yearbook and data files.

Year Value
1990 9,160,000
1991 206,420,000
1992 306,790,000
1993 260,970,000
1994 219,980,000
1995 400,500,000
1996 511,280,000
1997 675,300,000
1998 810,350,000
1999 985,930,000
2000 1,180,440,000
2001 1,303,000,000
2002 1,609,845,000
2003 2,447,902,000
2004 3,176,027,000
2005 3,902,000,000
2006 4,780,000,000
2007 5,745,993,000
2008 7,001,884,000
2009 7,817,728,000
2010 8,350,745,000
2011 11,143,730,000
2012 13,107,360,000
2013 14,520,820,000
2014 17,658,390,000
2015 20,799,950,000
2016 24,307,010,000
2017 27,866,510,000
2018 29,257,730,000
2019 33,035,800,000

Taxes on income, profits and capital gains (% of revenue)

Taxes on income, profits and capital gains (% of revenue) in Nicaragua was 40.35 as of 2019. Its highest value over the past 29 years was 40.37 in 2018, while its lowest value was 7.15 in 1994.

Definition: Taxes on income, profits, and capital gains are levied on the actual or presumptive net income of individuals, on the profits of corporations and enterprises, and on capital gains, whether realized or not, on land, securities, and other assets. Intragovernmental payments are eliminated in consolidation.

Source: International Monetary Fund, Government Finance Statistics Yearbook and data files.

See also:

Year Value
1990 17.76
1991 9.00
1992 13.43
1993 8.76
1994 7.15
1995 9.40
1996 10.74
1997 12.38
1998 12.35
1999 11.38
2000 12.54
2001 13.93
2002 15.96
2003 20.02
2004 21.75
2005 22.39
2006 22.54
2007 23.46
2008 25.89
2009 29.02
2010 27.46
2011 29.56
2012 29.96
2013 31.09
2014 32.81
2015 33.76
2016 34.52
2017 35.90
2018 40.37
2019 40.35

Taxes on income, profits and capital gains (% of total taxes)

Taxes on income, profits and capital gains (% of total taxes) in Nicaragua was 45.08 as of 2019. Its highest value over the past 29 years was 45.34 in 2018, while its lowest value was 9.42 in 1994.

Definition: Taxes on income, profits, and capital gains are levied on the actual or presumptive net income of individuals, on the profits of corporations and enterprises, and on capital gains, whether realized or not, on land, securities, and other assets. Intragovernmental payments are eliminated in consolidation.

Source: International Monetary Fund, Government Finance Statistics Yearbook and data files.

See also:

Year Value
1990 22.29
1991 15.67
1992 17.24
1993 12.79
1994 9.42
1995 13.66
1996 14.82
1997 15.38
1998 14.97
1999 16.04
2000 17.11
2001 18.57
2002 20.80
2003 25.98
2004 28.22
2005 28.60
2006 29.39
2007 30.27
2008 32.22
2009 35.25
2010 32.64
2011 35.02
2012 35.21
2013 35.60
2014 37.38
2015 38.37
2016 39.54
2017 40.59
2018 45.34
2019 45.08

Classification

Topic: Public Sector Indicators

Sub-Topic: Government finance