BE · EuropeNG · Africa
Belgium vs Nigeria: tax rates compared
Belgium has an income tax rate of 52.7%, 27.7pp above Nigeria's 25%. The 200-country average is 28%: Belgium sits above it, Nigeria sits below it. Belgium's figure is dated 2025-01-01 and Nigeria's 2026-05-29, so the two rates come from different data vintages.
Verified data covers six of the six tracked tax types for both countries; every rate below is cited to its source and dated.
At a glance
| Tax | BE | NG | Difference |
|---|---|---|---|
| Income Tax | 52.7% | 25% | BE +27.7 pplargest gap |
| Corporate Tax | 25% | 30% | NG +5 pp |
| VAT | 21% | 7.5% | BE +13.5 pp |
| Capital Gains Tax | 10% | 25% | NG +15 pp |
| Crypto Tax | 10% | 25% | NG +15 pp |
| Wealth Tax | 0% | 0% | match |
Income Tax
| Country | Rate | Source |
|---|---|---|
| Belgium | 52.7% | Source: OECD Tax Database — Top statutory personal income tax rates · as of 2025-01-01 |
| Nigeria | 25% | Source: PWC Worldwide Tax Summaries — Nigeria (Individual, Taxes on personal income) · as of 2026-05-29 |
| Difference | +27.7 pp | Belgium higher |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| Belgium | 25% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Nigeria | 30% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Difference | −5 pp | Nigeria higher |
Nigeria has a corporate tax rate of 30%, 5pp above Belgium's 25%. The 201-country average is 22.6%: both sit above it.
VAT
| Country | Rate | Source |
|---|---|---|
| Belgium | 21% | Source: PWC Worldwide Tax Summaries — Belgium (Corporate, Other taxes) · as of 2026-02-13 |
| Nigeria | 7.5% | Source: PWC Worldwide Tax Summaries — Nigeria (Corporate, Other taxes) · as of 2026-05-29 |
| Difference | +13.5 pp | Belgium higher |
Belgium has a VAT rate of 21%, 13.5pp above Nigeria's 7.5%. The 181-country average is 15%: Belgium sits above it, Nigeria sits below it.
Capital Gains Tax
| Country | Rate | Source |
|---|---|---|
| Belgium | 10% | Source: KPMG TaxNewsFlash — Belgium: New capital gains tax approved by Parliament · as of 2026-01-01 |
| Nigeria | 25% | Source: PwC Worldwide Tax Summaries — Nigeria (Individual, Income determination) · as of 2026-05-29 |
| Difference | −15 pp | Nigeria higher |
Nigeria has a capital gains tax rate of 25%, 15pp above Belgium's 10%. The 175-country average is 10.3%: Belgium sits below it, Nigeria sits above it.
Crypto Tax
| Country | Rate | Source |
|---|---|---|
| Belgium | 10% | Source: PwC Belgium — Belgium's comprehensive capital gains tax changes: key updates and implications starting January 2026 · as of 2025-12-19 |
| Nigeria | 25% | Source: EY Worldwide Personal Tax and Immigration Guide 2026 — Nigeria · as of 2025-10-01 |
| Difference | −15 pp | Nigeria higher |
Nigeria has a crypto tax rate of 25%, 15pp above Belgium's 10%. The 88-country average is 13%: Belgium sits below it, Nigeria sits above it.
Wealth Tax
| Country | Rate | Source |
|---|---|---|
| Belgium | 0% | Source: PWC Worldwide Tax Summaries — Belgium (Individual, Other taxes) · as of 2026-02-13 |
| Nigeria | 0% | Source: PWC Worldwide Tax Summaries — Nigeria (Individual, Other taxes) · as of 2026-05-29 |
| Difference | 0 pp | displayed rates match |
Belgium and Nigeria share the same wealth tax rate: 0%. The 193-country average is 0.1%: both sit below it.