Estonia or Nigeria: which taxes less?

Both tax systems side by side, headline rates and the gap between them.

Level pegging: Estonia and Nigeria weigh about the same on the taxpayer.

Tax Estonia Nigeria Gap
Corporate income tax headline rate 22% 30% −8.0 points
Personal income tax top bracket 22% 0% to 25% −3.0 points
VAT standard rate 20% 7.5% +12.5 points

Detailed schedules

Corporate income tax

Estonia

Distributed profits 22/78 of net amount paid 22%
Reinvested profits deferred taxation with no time limit 0%

Nigeria

Large companies revenue over 100 M NGN 30%
Small companies revenue up to 100 M NGN and assets under 250 M NGN 0%
See the Estonia page See the Nigeria page