Nicaragua Compliance Report

Regulatory Overview

Regulatory Status

Dedicated crypto/VA legislation, licensing regime, active enforcement

Key Regulator(s)

**Regulatory Caution and Warnings

Primary Legislation

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Travel Rule

Adopted — Threshold: $1,000

Tax Reporting

**Individuals:** Capital gains derived from the sale of assets are generally subject to a specific tax on **"Rentas de Capital y Ganancias y Pérdidas de Capital"** (Capital Income and Capital Gains and Losses).. The general rate for capital gains for individuals is **10%** on the gross gain.. It's important to note that if the sale occurs between natural persons, there might be a withholding of **1%** of the sale price as an advance payment on the capital gains tax, with the taxpayer needing to declare the actual gain and pay the remaining 9% (or request a refund if the actual gain was lower than 10% of the 1% withheld).. **Businesses:** For legal entities (companies), capital gains are generally integrated into their ordinary business income and taxed at the corporate income tax rate.. **Mining:** Income generated from cryptocurrency mining activities (e.g., block rewards, transaction fees) is generally considered business income.

Key Facts

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