CF · AfricaNG · Africa
Central African Republic vs Nigeria: tax rates compared
Central African Republic has an income tax rate of 40%, 15pp above Nigeria's 25%. The 200-country average is 28%: Central African Republic sits above it, Nigeria sits below it. Central African Republic's figure is dated 2023-01-01 and Nigeria's 2026-05-29, so the two rates come from different data vintages.
Verified data covers four of the six tracked tax types for both countries; every rate below is cited to its source and dated.
At a glance
| Tax | CF | NG | Difference |
|---|---|---|---|
| Income Tax | 40% | 25% | CF +15 pplargest gap |
| Corporate Tax | 30% | 30% | match |
| VAT | 19% | 7.5% | CF +11.5 pp |
| Capital Gains Tax | 40% | 25% | CF +15 pp |
Income Tax
| Country | Rate | Source |
|---|---|---|
| Central African Republic | 40% | Source: Central African Republic Ministry of Finance and Budget — Code Général des Impôts (Article 86) · as of 2023-01-01 |
| Nigeria | 25% | Source: PWC Worldwide Tax Summaries — Nigeria (Individual, Taxes on personal income) · as of 2026-05-29 |
| Difference | +15 pp | Central African Republic higher |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| Central African Republic | 30% | 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 | 0 pp | displayed rates match |
Central African Republic and Nigeria share the same corporate tax rate: 30%. The 201-country average is 22.6%: both sit above it.
VAT
| Country | Rate | Source |
|---|---|---|
| Central African Republic | 19% | Source: Central African Republic Ministry of Finance and Budget — Code Général des Impôts (Article 257) · as of 2019-01-01 |
| Nigeria | 7.5% | Source: PWC Worldwide Tax Summaries — Nigeria (Corporate, Other taxes) · as of 2026-05-29 |
| Difference | +11.5 pp | Central African Republic higher |
Central African Republic has a VAT rate of 19%, 11.5pp above Nigeria's 7.5%. The 181-country average is 15%: Central African Republic sits above it, Nigeria sits below it. Central African Republic's figure is dated 2019-01-01 and Nigeria's 2026-05-29, so the two rates come from different data vintages.
Capital Gains Tax
| Country | Rate | Source |
|---|---|---|
| Central African Republic | 40% | Source: Central African Republic Ministry of Finance and Budget — Code Général des Impôts (Articles 55, 86) · as of 2023-01-01 |
| Nigeria | 25% | Source: PwC Worldwide Tax Summaries — Nigeria (Individual, Income determination) · as of 2026-05-29 |
| Difference | +15 pp | Central African Republic higher |
Central African Republic has a capital gains tax rate of 40%, 15pp above Nigeria's 25%. The 175-country average is 10.3%: both sit above it. Central African Republic's figure is dated 2023-01-01 and Nigeria's 2026-05-29, so the two rates come from different data vintages.
Not covered for both countries yet: Crypto Tax, Wealth Tax.