Crypto tax in Nicaragua
How is cryptocurrency taxed in Nicaragua?
Cryptocurrency classification is unclear in Nicaragua. A headline rate of 15% applies to crypto, with a 10% capital gains tax.
Common questions
- What is the capital gains tax rate in Nicaragua?
- The capital gains tax rate in Nicaragua is 10%.
- Does Nicaragua have a territorial tax system?
- Yes, Nicaragua operates under a territorial tax system.
- Is there a specific long-term capital gains exemption for crypto in Nicaragua?
- The provided data does not specify a long-term exemption for crypto in Nicaragua.
Crypto in Nicaragua is unclear / unsettled.
Treatment
unclear / unsettled
Long-term
—
Headline rate
15%
Nicaragua has no specific crypto law and uses its general territorial income/capital-gains rules, so an individual’s crypto gains may be taxed at around 15% when considered Nicaraguan‑sourced, but official guidance on private investment trading and holding periods is not clearly defined for relocators.
“Los criptoactivos se considerarán, para efectos tributarios, como **bienes intangibles** y su enajenación estará sujeta a los impuestos establecidos en la Ley de Concertación Tributaria, incluyendo, según corresponda, el Impuesto sobre la Renta y el Impuesto a las Ganancias y Pérdidas de Capital. La determinación de la fuente de la renta seguirá el principio de territorialidad previsto en la legislación nicaragüense.” — Dirección General de Ingresos (DGI), Nicaragua
Reflects the treatment of an individual's crypto disposals. Estimate — confirm against the linked source. See methodology.