Category Archives: Nicaragua

Newsflash | Nicaragua reforms the Tax Concertation Law and adjusts the ISC

Nicaragua: Reform to the Tax Concertation Law (Law No. 1279) Managua, April 9, 2026 — On April 8, 2026, the National Assembly approved Law No. 1279, reforming and partially repealing Law No. 822 (Tax Concertation Law). The reform was published in La Gaceta, Official Gazette No. 61, and entered into force immediately. What Changes? The…

Newsflash | Nicaragua reforms the Tax Concertation Law and adjusts the ISC

Nicaragua: Reform to the Tax Concertation Law (Law No. 1279) Managua, April 9, 2026 — On April 8, 2026, the National Assembly approved Law No. 1279, which reforms and partially repeals Law No. 822 (Tax Concertation Law). The reform was published in La Gaceta, Official Gazette No. 61, and entered into force immediately. What Changes?…

Newsflash | Nicaragua takes a decisive step to attract investment: Free trade zone tax incentives are now indefinite

Nicaragua: Free Trade Zone Reform Introduces Indefinite Tax Incentives (Law No. 1278) On April 9, 2026, Law No. 1278 entered into force, amending Nicaragua’s Free Trade Zone Law. While the reform is targeted in its wording, its implications are substantial: the tax incentive regime currently available to operators and users of free trade zones now…