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Nicaragua: Changes to tax exemptions for non-profit organizations

Law 1212 was enacted on August 22, 2024.

August 26, 2024

Law 1212—enacted on August 22, 2024—amends the laws that regulate non-profit organizations (NPOs), including Law 822 (the Tax Concertation Law).

Key changes include:

  • NPOs will no longer have income tax exemptions for economic activities.
  • Exemptions for churches, denominations, religious confessions, and religious foundations with legal personality, regarding income from activities and assets exclusively for religious purposes, have been removed.
  • Exemptions are now excluded for non-profit institutions of a sporting, artistic, scientific, educational, cultural, business guild, charitable, and social assistance nature, organized as civil associations, foundations, federations, confederations, and business chambers.

Read an August 2024 report (Spanish) prepared by the KPMG member firm in Nicaragua

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