CN · AsiaNG · Africa
China vs Nigeria: tax rates compared
China has an income tax rate of 45%, 20pp above Nigeria's 25%. The 200-country average is 28%: China sits above it, Nigeria sits below it. China's figure is dated 2025-12-31 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 | CN | NG | Difference |
|---|---|---|---|
| Income Tax | 45% | 25% | CN +20 pp |
| Corporate Tax | 25% | 30% | NG +5 pp |
| VAT | 13% | 7.5% | CN +5.5 pp |
| Capital Gains Tax | 0% | 25% | NG +25 pplargest gap |
| Wealth Tax | 0% | 0% | match |
Income Tax
| Country | Rate | Source |
|---|---|---|
| China | 45% | Source: PWC Worldwide Tax Summaries — China, People's Republic of (Individual, Taxes on personal income) · as of 2025-12-31 |
| Nigeria | 25% | Source: PWC Worldwide Tax Summaries — Nigeria (Individual, Taxes on personal income) · as of 2026-05-29 |
| Difference | +20 pp | China higher |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| China | 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 China's 25%. The 201-country average is 22.6%: both sit above it.
VAT
| Country | Rate | Source |
|---|---|---|
| China | 13% | Source: PWC Worldwide Tax Summaries — China, People's Republic of (Corporate, Other taxes) · as of 2025-12-31 |
| Nigeria | 7.5% | Source: PWC Worldwide Tax Summaries — Nigeria (Corporate, Other taxes) · as of 2026-05-29 |
| Difference | +5.5 pp | China higher |
China has a VAT rate of 13%, 5.5pp above Nigeria's 7.5%. The 181-country average is 15%: both sit below it. China's figure is dated 2025-12-31 and Nigeria's 2026-05-29, so the two rates come from different data vintages.
Capital Gains Tax
| Country | Rate | Source |
|---|---|---|
| China | 0% | Source: State Taxation Administration Shanxi Provincial Tax Service — Caishuizi [1998] No. 61 (财税字〔1998〕61号) · as of 1998-03-30 |
| Nigeria | 25% | Source: PwC Worldwide Tax Summaries — Nigeria (Individual, Income determination) · as of 2026-05-29 |
| Difference | −25 pp | Nigeria higher |
Nigeria has a capital gains tax rate of 25%, 25pp above China's 0%. The 175-country average is 10.3%: China sits below it, Nigeria sits above it. China's figure is dated 1998-03-30 and Nigeria's 2026-05-29, so the two rates come from different data vintages.
Wealth Tax
| Country | Rate | Source |
|---|---|---|
| China | 0% | Source: PWC Worldwide Tax Summaries — China, People's Republic of (Individual, Other taxes) · as of 2025-12-31 |
| Nigeria | 0% | Source: PWC Worldwide Tax Summaries — Nigeria (Individual, Other taxes) · as of 2026-05-29 |
| Difference | 0 pp | displayed rates match |
China and Nigeria share the same wealth tax rate: 0%. The 193-country average is 0.1%: both sit below it. China's figure is dated 2025-12-31 and Nigeria's 2026-05-29, so the two rates come from different data vintages.
Not covered for both countries yet: Crypto Tax.