DJ · AfricaNG · Africa
Djibouti vs Nigeria: tax rates compared
Djibouti has an income tax rate of 30%, 5pp above Nigeria's 25%. The 200-country average is 28%: Djibouti sits above it, Nigeria sits below it. Djibouti's figure is dated 2011-01-01 and Nigeria's 2026-05-29, so the two rates come from different data vintages.
Verified data covers three of the six tracked tax types for both countries; every rate below is cited to its source and dated.
At a glance
| Tax | DJ | NG | Difference |
|---|---|---|---|
| Income Tax | 30% | 25% | DJ +5 pplargest gap |
| Corporate Tax | 25% | 30% | NG +5 pp |
| VAT | 7% | 7.5% | NG +0.5 pp |
Income Tax
| Country | Rate | Source |
|---|---|---|
| Djibouti | 30% | Source: Ministère des Finances (Djibouti) — Code Général des Impôts 2011 (Article 15) · as of 2011-01-01 |
| Nigeria | 25% | Source: PWC Worldwide Tax Summaries — Nigeria (Individual, Taxes on personal income) · as of 2026-05-29 |
| Difference | +5 pp | Djibouti higher |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| Djibouti | 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 Djibouti's 25%. The 201-country average is 22.6%: both sit above it.
VAT
| Country | Rate | Source |
|---|---|---|
| Djibouti | 7% | Source: Ministère des Finances (Djibouti) — Code Général des Impôts 2011 · as of 2011-01-01 |
| Nigeria | 7.5% | Source: PWC Worldwide Tax Summaries — Nigeria (Corporate, Other taxes) · as of 2026-05-29 |
| Difference | −0.5 pp | Nigeria higher |
Nigeria has a VAT rate of 7.5%, 0.5pp above Djibouti's 7%. The 181-country average is 15%: both sit below it. Djibouti's figure is dated 2011-01-01 and Nigeria's 2026-05-29, so the two rates come from different data vintages.
Not covered for both countries yet: Capital Gains Tax, Crypto Tax, Wealth Tax.