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