Nicaragua vs Japan
Corporate Tax Comparison
Time of Update: Nicaragua: 4/06/2026 / Japan: 4/03/2026
Compare Nicaragua and Japan corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.
Nicaragua vs Japan Corporate Tax Comparison
Basic Corporate Tax Comparison
Corporate Income Tax (CIT)
Nicaragua
Japan
General CIT Rate:
headline rate of 30%
General CIT Rate:
23.2
CIT Return Due Date:
within two months following the fiscal year-end
CIT Return Due Date:
Within two 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:
Within two months after the end of the company's fiscal year.
CIT Estimated Payment Due Date:
Monthly advance payments of 1-3% of gross income
CIT Estimated Payment Due Date:
Within two months after the end of the sixth month of the company's accounting period.
Withholding Tax (WHT)
Nicaragua
Japan
Resident Withholding Tax (Dividend/Interest/Royalty):
15/15/15
Resident Withholding Tax (Dividend/Interest/Royalty):
20/20/0
None-Resident Withholding Tax (Dividend/Interest/Royalty):
15/15/15
None-Resident Withholding Tax (Dividend/Interest/Royalty):
15/20/20
Value-Added Tax (VAT)
Capital Gain Tax (CGT)
Nicaragua
Japan
General Capital Gain Tax Rate:
15%
General Capital Gain Tax Rate:
Capital gains are subject to the normal corporate income tax rate.
Effective Tax Rate (ETR)
Nicaragua
Japan
Composite Effective Average Tax Rate:
26.85%
Composite Effective Average Tax Rate:
28.36
Composite Effective Marginal Tax Rate:
12.89%
Composite Effective Marginal Tax Rate:
29.26
