TO
promote exports, the Government of Nicaragua has issued the Export Promotion
Law, with tax exemptions for Non-traditional products sold outside the
Central American region. The incentives that the Law offers are as follows:
- 100% tax exemption for the import of machinery, raw materials,
manufactured and semi-manufactured products, required in the production process of
exportable products.
- The components acquired in the local market, assigned for the production
of exportable goods are exempt of the sales tax (IGV ).
- Corporate tax exemptions for Non-traditional exports sold outside the
Central American region:
1996 – 60%
1997 – 60%
- Tax Rebate Certificates (CBT ), equivalent to a percentage of FO value
of Non-traditional products exported outside the Central American region:
1996 – 5%
1997 – 5%
More
Information:
Email: info@ConsuladoDeNicaragua.com
LEGAL
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