Nigeria or United States: which taxes less?

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

Lighter: Nigeria, ahead by 0.3 FiScore point.

Tax Nigeria United States Gap
Corporate income tax headline rate 30% 21% +9.0 points
Personal income tax top bracket 0% to 25% 10% to 37% −12.0 points
VAT standard rate 7.5% 11.73% −4.2 points

Detailed schedules

Corporate income tax

Nigeria

Large companies revenue over 100 M NGN 30%
Small companies revenue up to 100 M NGN and assets under 250 M NGN 0%

United States

Federal tax 21%
State tax 0% to over 9% depending on the state n/a
See the Nigeria page See the United States page