The Nicaraguan Tax Authority has established payment deadlines for January 2026 tax obligations, setting a filing deadline of 5 February for taxpayers earning under NIO 60 million annually. The notice further clarifies payment schedules for withholding tax, VAT, excise tax, income tax advances, and simplified regime quotas.
Nicaragua’s tax authority (DGI) issued Notice No. 019-02-2026 on 2 February 2026, establishing tax compliance deadlines for taxpayers with annual income below NIO 60 million.
The notice specified that the filing deadline for January 2026 tax returns was 5 February 2026.
Furthermore, the DGI outlined the following payment schedules:
| Taxpayer category | Tax obligation | Declaration deadline | Payment deadline |
| Taxpayers with an annual income below NIO 60 million | Withholding tax at source | No later than the 5th calendar day following the taxable period | No later than the 5th calendar day following the taxable period |
| Taxpayers with an annual income below NIO 60 million | VAT, selective consumption tax (ISC), and advance income tax (IR/PMD) | Within 15 calendar days of the month following the taxable period | Within 15 calendar days of the month following the taxable period |
| Simplified Regime (fixed quota) | Monthly fixed quota | Not applicable | Within 15 calendar days of the month following the taxable period |
