Category Archives: Tax
At BLP, Blog, Nicaragua, Tax
Newsflash | Nicaragua reforms the Tax Concertation Law and adjusts the ISC
Apr
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…
At BLP, Blog, Nicaragua, Tax
Newsflash | Nicaragua reforms the Tax Concertation Law and adjusts the ISC
Apr
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?…
At BLP, Blog, Guatemala, Tax
Newsflash – Guatemala: 100% Exemption of IGSS Surcharges (Agreement 1556)
Mar
Guatemalan Social Security Institute – Agreement Number 1556 Exemption from Surcharges on Social Security Contribution Fees Agreement Number 1556, issued by the Board of Directors of the Guatemalan Social Security Institute (IGSS) on January 28, 2025, regulates the exemption of one hundred percent of the surcharges on Social Security contribution fees that are paid or…
Blog, Guatemala, News, Tax
Newsflash: New Guatemala – U.S. Trade Agreement: Key Tariff Benefits and Challenges
Feb
On January 30, 2026, Guatemala and the United States of America signed a Reciprocal Trade Agreement through which approximately 70% of Guatemalan exports to that market regain zero-tariff benefits, complementing the DR-CAFTA regime, as reported by the Ministry of Economy. This agreement does not replace the current framework but reinforces it, providing greater certainty and…
Dec
This tax, known as ISO, is a levy imposed on residential properties whose construction value and fixed installations exceed ₡143,000,000 (approximately US$286,000). The tax return must be filed every three years through the Tax Administration’s electronic system. If you filed the return in 2025, you will only be required to make the payment. However, if…