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Tourism Incentive Law 306


By enacting the Tourist Incentive Law No. 306 the government of Nicaragua now offers incentives related to taxes, both present and future, for businesses starting up in Nicaragua. In summary, Tourist Incentive Law 306 allows for:

• No payment of income taxes for up to 10 years.
• No payment of real estate taxes for up to 10 years.
• You can import or locally buy all the supplies you need to start your business tax free. 

The types of tourism related services and activities included in Tourist Incentive Law 306 are: 

• The hotel industry, including hotels, motels, apartment -hotels, condo-hotels , timeshares, campground, guest house, and resorts.
• Investments in protected areas of tourism and ecological interest in areas near or in national parks and historic towns.
• Air transportation to promote airline services.
• Internal tourism such as a travel agency
• Food, drinks, and entertainment businesses such as restaurants, nightclubs, bars, and casinos.
• Investing the in the filming of a motion picture in Nicaragua
• Leasing of ground and water vehicles to tourists such as a car rental agency and boat tours of the lakes.
• Investments in infrastructure improvement such as roads and telecommunications.
• Development of native Nicaraguan handicrafts


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