1887

Revenue Statistics in Latin America and the Caribbean 2023

image of Revenue Statistics in Latin America and the Caribbean 2023

This report compiles comparable tax revenue statistics over the period 1990-2021 for 27 Latin American and Caribbean economies. Based on the OECD Revenue Statistics database, it applies the OECD methodology to countries in Latin America and the Caribbean (LAC) to enable comparison of tax levels and tax structures on a consistent basis, both among the economies of the region and with other economies. The report includes two special features examining the fiscal revenues from non-renewable natural resources in the LAC region in 2021 and 2022 as well as the measurement and evaluation of tax expenditures in Latin America. This publication is jointly undertaken by the OECD Centre for Tax Policy and Administration, the OECD Development Centre, the Inter-American Center of Tax Administrations (CIAT), the Economic Commission for Latin America and the Caribbean (ECLAC) and the Inter-American Development Bank (IDB).

English Also available in: Spanish

Table 5.20 - Nicaragua

Details of tax revenue

English Also available in: Spanish

Revenue Statistics in Latin America and the Caribbean 2023 - © OECD 2023

‌5.20Nicaragua
Details of tax revenue
Million NIO
‌‌
‌1990‌
‌2000‌
‌2007‌
‌2010‌
‌2016‌
‌2017‌
‌2018‌
‌2019‌
‌2020‌
‌2021‌
Total tax revenue
..
 
9 300
 
25 811
 
36 162
 
88 483
 
98 803
 
95 457
 
107 333
 
109 979
 
133 653
 
1000 Taxes on income, profits and capital gains
..
 
1 144
 
5 746
 
8 351
 
24 911
 
28 557
 
29 258
 
33 036
 
32 470
 
40 753
 
1100 Of individuals
..
 
299
 
1 488
 
1 857
 
5 396
 
6 468
 
6 780
 
6 561
 
6 449
 
8 094
 
1110 On income and profits
..
 
299
 
1 488
 
1 857
 
5 396
 
6 468
 
6 780
 
6 561
 
6 449
 
8 094
 
1120 On capital gains
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
1200 Corporate
..
 
845
 
4 258
 
6 494
 
19 515
 
22 089
 
22 478
 
26 475
 
26 021
 
32 659
 
1210 On profits
..
 
845
 
4 258
 
6 494
 
19 515
 
22 089
 
22 478
 
26 475
 
26 021
 
32 659
 
1220 On capital gains of corporates
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
1300 Unallocable between 1100 and 1200
..
 
0
 
0
 
0
 
0
 
0
 
0
 
0
 
0
 
0
 
2000 Social security contributions
..
 
1 678
 
4 921
 
8 090
 
21 296
 
23 868
 
24 624
 
27 586
 
29 014
 
32 054
 
2100 Employees
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
2110 On a payroll basis
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
2120 On an income tax basis
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
2200 Employers
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
2210 On a payroll basis
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
2220 On an income tax basis
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
2300 Self-employed or non-employed
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
2310 On a payroll basis
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
2320 On an income tax basis
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
2400 Unallocable between 2100, 2200 and 2300
..
 
1 678
 
4 921
 
8 090
 
21 296
 
23 868
 
24 624
 
27 586
 
29 014
 
32 054
 
2410 On a payroll basis
..
 
1 678
 
4 921
 
8 090
 
21 296
 
23 868
 
24 624
 
27 586
 
29 014
 
32 054
 
2420 On an income tax basis
..
 
0
 
0
 
0
 
0
 
0
 
0
 
0
 
0
 
0
 
3000 Taxes on payroll and workforce
..
 
0
 
0
 
0
 
0
 
0
 
0
 
0
 
0
 
0
 
4000 Taxes on property
..
 
11
 
338
 
423
 
834
 
896
 
961
 
1 196
 
1 035
 
1 188
 
4100 Recurrent taxes on immovable property
..
 
0
 
318
 
403
 
744
 
808
 
881
 
1 129
 
980
 
1 117
 
4110 Households
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
4120 Others
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
4200 Recurrent taxes on net wealth
..
 
0
 
0
 
0
 
0
 
0
 
0
 
0
 
0
 
0
 
4210 Individual
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
4220 Corporate
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
4300 Estate, inheritance and gift taxes
..
 
0
 
0
 
0
 
0
 
0
 
0
 
0
 
0
 
0
 
4310 Estate and inheritance taxes
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
4320 Gift taxes
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
4400 Taxes on financial and capital transactions
..
 
11
 
20
 
20
 
90
 
88
 
80
 
67
 
55
 
71
 
Stamp duties
..
 
11
 
20
 
20
 
90
 
88
 
80
 
67
 
55
 
71
 
4500 Non-recurrent taxes
..
 
0
 
0
 
0
 
0
 
0
 
0
 
0
 
0
 
0
 
4510 On net wealth
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
4520 Other non-recurrent taxes
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
4600 Other recurrent taxes on property
..
 
0
 
0
 
0
 
0
 
0
 
0
 
0
 
0
 
0
 
5000 Taxes on goods and services
..
 
5 584
 
14 522
 
18 951
 
40 697
 
44 563
 
39 815
 
44 608
 
46 547
 
58 617
 
5100 Taxes on production, sale, transfer, etc
..
 
5 584
 
14 283
 
18 608
 
39 855
 
43 619
 
38 780
 
43 674
 
45 534
 
57 461
 
5110 General taxes
..
 
2 931
 
9 155
 
11 932
 
26 273
 
29 201
 
25 791
 
27 933
 
29 031
 
37 603
 
5111 Value added taxes
..
 
2 931
 
8 025
 
10 353
 
22 822
 
25 551
 
21 905
 
24 116
 
24 990
 
32 998
 
5112 Sales tax
..
 
0
 
0
 
0
 
0
 
0
 
0
 
0
 
0
 
0
 
5113 Other
..
 
0
 
1 129
 
1 579
 
3 452
 
3 650
 
3 886
 
3 817
 
4 041
 
4 605
 
5120 Taxes on specific goods and services
..
 
2 653
 
5 128
 
6 676
 
13 581
 
14 419
 
12 990
 
15 741
 
16 503
 
19 858
 
5121 Excises
..
 
2 034
 
4 099
 
5 541
 
10 950
 
11 764
 
10 931
 
13 616
 
14 163
 
16 549
 
Alcoholic beverages
..
 
84
 
144
 
198
 
305
 
355
 
353
 
583
 
702
 
626
 
Beer
..
 
203
 
480
 
645
 
1 476
 
1 649
 
1 663
 
1 857
 
1 939
 
2 269
 
Cigarettes
..
 
70
 
158
 
45
 
0
 
0
 
0
 
0
 
0
 
0
 
Soft drinks
..
 
123
 
146
 
248
 
525
 
545
 
523
 
470
 
539
 
611
 
Petroleum products
..
 
1 359
 
2 108
 
2 699
 
5 021
 
5 534
 
5 395
 
5 589
 
5 561
 
6 846
 
Gaming machines
..
 
0
 
0
 
0
 
0
 
0
 
90
 
120
 
118
 
137
 
Excises on imports
..
 
196
 
1 025
 
1 559
 
3 505
 
3 541
 
2 763
 
4 805
 
5 083
 
5 794
 
Other excises
..
 
-1
 
37
 
148
 
117
 
140
 
145
 
193
 
222
 
267
 
5122 Profits of fiscal monopolies
..
 
0
 
0
 
0
 
0
 
0
 
0
 
0
 
0
 
0
 
5123 Customs and import duties
..
 
619
 
1 030
 
1 135
 
2 631
 
2 654
 
2 058
 
2 125
 
2 340
 
3 309
 
Custom duties
..
 
452
 
1 004
 
1 094
 
2 509
 
2 623
 
2 058
 
2 125
 
2 340
 
3 309
 
Temporary protection duty
..
 
96
 
0
 
0
 
0
 
0
 
0
 
0
 
0
 
0
 
On products originating in Colombia or Honduras
..
 
72
 
26
 
41
 
123
 
31
 
0
 
0
 
0
 
0
 
5124 Taxes on exports
..
 
0
 
0
 
0
 
0
 
0
 
0
 
0
 
0
 
0
 
5125 Taxes on investment goods
..
 
0
 
0
 
0
 
0
 
0
 
0
 
0
 
0
 
0
 
5126 Taxes on specific services
..
 
0
 
0
 
0
 
0
 
0
 
0
 
0
 
0
 
0
 
5127 Other taxes on internat. trade and transactions
..
 
0
 
0
 
0
 
0
 
0
 
0
 
0
 
0
 
0
 
5128 Other taxes
..
 
0
 
0
 
0
 
0
 
0
 
0
 
0
 
0
 
0
 
5130 Unallocable between 5110 and 5120
..
 
0
 
0
 
0
 
0
 
0
 
0
 
0
 
0
 
0
 
5200 Taxes on use of goods and to perform activities
..
 
0
 
239
 
343
 
842
 
943
 
1 035
 
934
 
1 014
 
1 156
 
5210 Recurrent taxes
..
 
..
 
18
 
20
 
59
 
59
 
59
 
61
 
62
 
71
 
5211 Paid by households: motor vehicles
..
 
..
 
18
 
20
 
59
 
59
 
59
 
61
 
62
 
71
 
5212 Paid by others: motor vehicles
..
 
..
 
0
 
0
 
0
 
0
 
0
 
0
 
0
 
0
 
5213 Paid in respect of other goods
..
 
..
 
0
 
0
 
0
 
0
 
0
 
0
 
0
 
0
 
5220 Non-recurrent taxes
..
 
..
 
221
 
323
 
783
 
884
 
976
 
874
 
951
 
1 085
 
5300 Unallocable between 5100 and 5200
..
 
0
 
0
 
0
 
0
 
0
 
0
 
0
 
0
 
0
 
6000 Other taxes
..
 
0
 
284
 
347
 
745
 
919
 
798
 
907
 
913
 
1 041
 
6100 Paid solely by business
..
 
..
 
0
 
0
 
0
 
0
 
0
 
0
 
0
 
0
 
6200 Other
..
 
..
 
284
 
347
 
745
 
919
 
798
 
907
 
913
 
1 041
 
..
Not available
Note: Year ending 31st December.
The data are on a cash basis.
Comparable statistics for 1990 cannot be shown due to the devaluation of the Nicaraguan cordoba.
Figures for local tax revenues are estimated for 2020 and 2021 as data are not available. Data for social security contributions have been preliminary since 2014.
Heading 1000: The split between PIT (heading 1100) and CIT (heading 1200) is estimated based on information from previous years.
Disclaimer: http://oe.cd/disclaimer
Source: Ministerio de Hacienda y Crédito Público (Ministry of Finance and Public Credit); Centro Interamericano de Administraciones Tributarias (Inter-American Centre of Tax Administrations).

This is a required field
Please enter a valid email address
Approval was a Success
Invalid data
An Error Occurred
Approval was partially successful, following selected items could not be processed due to error