Malaysia
5.4/10
93rd of 217
Both tax systems side by side, headline rates and the gap between them.
Level pegging: Malaysia and Nigeria weigh about the same on the taxpayer.
| Tax | Malaysia | Nigeria | Gap |
|---|---|---|---|
| Corporate income tax headline rate | 24% | 30% | −6.0 points |
| Personal income tax top bracket | 0% to 30% | 0% to 25% | +5.0 points |
| VAT standard rate | 10% | 7.5% | +2.5 points |
Malaysia
n/a
Nigeria
| Large companies revenue over 100 M NGN | 30% |
| Small companies revenue up to 100 M NGN and assets under 250 M NGN | 0% |