Nigeria
5.4/10
91th of 217
Both tax systems side by side, headline rates and the gap between them.
Level pegging: Nigeria and Taiwan weigh about the same on the taxpayer.
| Tax | Nigeria | Taiwan | Gap |
|---|---|---|---|
| Corporate income tax headline rate | 30% | 20% | +10.0 points |
| Personal income tax top bracket | 0% to 25% | 5% to 40% | −15.0 points |
| VAT standard rate | 7.5% | 5% | +2.5 points |
Nigeria
| Large companies revenue over 100 M NGN | 30% |
| Small companies revenue up to 100 M NGN and assets under 250 M NGN | 0% |
Taiwan
n/a