Legal framework for investments

Nicaragua has a favorable legal framework for the investment. Among other laws we have: 

Law No. 344 - Promotion of Foreign Investments

  • Free expatriation of capital
  • Free convertibility of currencies
  • There is not minimum or maximum amount of investment
  • Fair treatment to national or foreign investors
  • Copyright Protection
  • Access to financing in local banks
  • Protection of the property and safety

Link to Law No. 344 - Promotion of Foreign Investments

Laws of Free Trade Zones in Nicaragua. Decree Law No. 46-91

  • Law of creation of the National Corporation of Free Trade Zones- NCFTZ, governing body of the free zone system in Nicaragua.

Link to Laws of Free Trade Zones in Nicaragua

Nicaraguan Law 917 on Free Trade Export Zones

Tax Incentives

  • 100% income taxes exemption
  • Total exemption of taxes on transfer of immovable goods.
  • Exemption of the payment of taxes on profits of capital.
  • Municipal taxes total exemption
  • Total exemption of taxes on machinery, equipment and raw material, transports and support services for Free Trade Zones.
  • Added value tax total exemption
  • Exemption of taxes on the transport equipment

Law of creation of NCFTZ. It is the administrative body of all state free zones. The owner of the Industrial Park "Las Mercedes".

Link to Law of creation of NCFTZ