CL · AmericasNG · Africa
Chile vs Nigeria: tax rates compared
Between the two, Chile's income tax rate (40%) tops Nigeria's (25%) by 15pp. The 200-country average is 28%: Chile sits above it, Nigeria sits below it. Chile'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 | CL | NG | Difference |
|---|---|---|---|
| Income Tax | 40% | 25% | CL +15 pplargest gap |
| Corporate Tax | 27% | 30% | NG +3 pp |
| VAT | 19% | 7.5% | CL +11.5 pp |
| Capital Gains Tax | 10% | 25% | NG +15 pp |
| Crypto Tax | 40% | 25% | CL +15 pp |
| Wealth Tax | 0% | 0% | match |
Income Tax
| Country | Rate | Source |
|---|---|---|
| Chile | 40% | 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 | +15 pp | Chile higher |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| Chile | 27% | 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 | −3 pp | Nigeria higher |
Between the two, Nigeria's corporate tax rate (30%) tops Chile's (27%) by 3pp. The 201-country average is 22.6%: both sit above it.
VAT
| Country | Rate | Source |
|---|---|---|
| Chile | 19% | Source: PWC Worldwide Tax Summaries — Chile (Corporate, Other taxes) · as of 2025-12-19 |
| Nigeria | 7.5% | Source: PWC Worldwide Tax Summaries — Nigeria (Corporate, Other taxes) · as of 2026-05-29 |
| Difference | +11.5 pp | Chile higher |
Between the two, Chile's VAT rate (19%) tops Nigeria's (7.5%) by 11.5pp. The 181-country average is 15%: Chile sits above it, Nigeria sits below it. Chile's figure is dated 2025-12-19 and Nigeria's 2026-05-29, so the two rates come from different data vintages.
Capital Gains Tax
| Country | Rate | Source |
|---|---|---|
| Chile | 10% | Source: Chile Ministry of Finance — Ley sobre Impuesto a la Renta (Decreto Ley 824), Article 107, consolidated text via Biblioteca del Congreso Nacional (LeyChile) · as of 2022-02-04 |
| Nigeria | 25% | Source: PwC Worldwide Tax Summaries — Nigeria (Individual, Income determination) · as of 2026-05-29 |
| Difference | −15 pp | Nigeria higher |
Between the two, Nigeria's capital gains tax rate (25%) tops Chile's (10%) by 15pp. The 175-country average is 10.3%: Chile sits below it, Nigeria sits above it. Chile's figure is dated 2022-02-04 and Nigeria's 2026-05-29, so the two rates come from different data vintages.
Crypto Tax
| Country | Rate | Source |
|---|---|---|
| Chile | 40% | Source: Servicio de Impuestos Internos (SII) — Preguntas Frecuentes: Criptomonedas (001.250.7872) · as of 2025-10-24 |
| Nigeria | 25% | Source: EY Worldwide Personal Tax and Immigration Guide 2026 — Nigeria · as of 2025-10-01 |
| Difference | +15 pp | Chile higher |
Between the two, Chile's crypto tax rate (40%) tops Nigeria's (25%) by 15pp. The 88-country average is 13%: both sit above it.
Wealth Tax
| Country | Rate | Source |
|---|---|---|
| Chile | 0% | Source: PWC Worldwide Tax Summaries — Chile (Individual, Other taxes) · as of 2025-12-19 |
| 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 — Chile and Nigeria both post a wealth tax rate of 0%. The 193-country average is 0.1%: both sit below it. Chile's figure is dated 2025-12-19 and Nigeria's 2026-05-29, so the two rates come from different data vintages.