BR · AmericasNG · Africa
Brazil vs Nigeria: tax rates compared
Between the two, Brazil's income tax rate (27.5%) tops Nigeria's (25%) by 2.5pp. The 200-country average is 28%: both sit below it. Brazil's figure is dated 2025-05-02 and Nigeria's 2026-05-29, so the two rates come from different data vintages.
Verified data covers five of the six tracked tax types for both countries; every rate below is cited to its source and dated.
At a glance
| Tax | BR | NG | Difference |
|---|---|---|---|
| Income Tax | 27.5% | 25% | BR +2.5 pp |
| Corporate Tax | 34% | 30% | BR +4 pp |
| Capital Gains Tax | 15% | 25% | NG +10 pplargest gap |
| Crypto Tax | 22.5% | 25% | NG +2.5 pp |
| Wealth Tax | 0% | 0% | match |
Income Tax
| Country | Rate | Source |
|---|---|---|
| Brazil | 27.5% | Source: PWC Worldwide Tax Summaries — Brazil (Individual, Taxes on personal income) · as of 2025-05-02 |
| Nigeria | 25% | Source: PWC Worldwide Tax Summaries — Nigeria (Individual, Taxes on personal income) · as of 2026-05-29 |
| Difference | +2.5 pp | Brazil higher |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| Brazil | 34% | 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 | +4 pp | Brazil higher |
Between the two, Brazil's corporate tax rate (34%) tops Nigeria's (30%) by 4pp. The 201-country average is 22.6%: both sit above it.
Capital Gains Tax
| Country | Rate | Source |
|---|---|---|
| Brazil | 15% | Source: PWC Worldwide Tax Summaries — Brazil (Individual, Other taxes) · as of 2025-05-02 |
| Nigeria | 25% | Source: PwC Worldwide Tax Summaries — Nigeria (Individual, Income determination) · as of 2026-05-29 |
| Difference | −10 pp | Nigeria higher |
Between the two, Nigeria's capital gains tax rate (25%) tops Brazil's (15%) by 10pp. The 175-country average is 10.3%: both sit above it. Brazil's figure is dated 2025-05-02 and Nigeria's 2026-05-29, so the two rates come from different data vintages.
Crypto Tax
| Country | Rate | Source |
|---|---|---|
| Brazil | 22.5% | Source: Receita Federal — Perguntas e Respostas IRPF 2026 (Q.653 'Alienação de criptoativos' and Q.574 'Alíquotas aplicáveis à apuração do ganho de capital') · as of 2026-04-23 |
| Nigeria | 25% | Source: EY Worldwide Personal Tax and Immigration Guide 2026 — Nigeria · as of 2025-10-01 |
| Difference | −2.5 pp | Nigeria higher |
Between the two, Nigeria's crypto tax rate (25%) tops Brazil's (22.5%) by 2.5pp. The 88-country average is 13%: both sit above it. Brazil's figure is dated 2026-04-23 and Nigeria's 2025-10-01, so the two rates come from different data vintages.
Wealth Tax
| Country | Rate | Source |
|---|---|---|
| Brazil | 0% | Source: PWC Worldwide Tax Summaries — Brazil (Individual, Other taxes) · as of 2025-05-02 |
| Nigeria | 0% | Source: PWC Worldwide Tax Summaries — Nigeria (Individual, Other taxes) · as of 2026-05-29 |
| Difference | 0 pp | displayed rates match |
There's no gap here — Brazil and Nigeria both post a wealth tax rate of 0%. The 193-country average is 0.1%: both sit below it. Brazil's figure is dated 2025-05-02 and Nigeria's 2026-05-29, so the two rates come from different data vintages.
Not covered for both countries yet: VAT.