Nigeria: what is the corporate tax rate?

30%. That is the headline rate, the one ordinary companies pay.

Nigeria: what is the income tax rate?

0% to 25%. Depending on the country, a flat rate or a progressive scale.

FiScore 5.4 out of 10, ranked 91th of 217: around the world average.

Nigeria vs World average Compare another country

Corporate 30% · Personal 0% to 25% · VAT 7.5% · NGN

FiScore

91th Light Heavy

Corporate income taxheadline rate

30%

20.8%

+9.2points

Personal income taxtop bracket

25%

17%

+8.0points

VATstandard rate

7.5%

14%

−6.5points

Corporate income tax
Regime	Rate
Grandes entreprises standard regime chiffre d’affaires supérieur à 100 M NGN	30%
Petites entreprises chiffre d’affaires jusqu’à 100 M NGN et actifs sous 250 M NGN	0%