SZ · AfricaNG · Africa

Eswatini vs Nigeria: tax rates compared

Eswatini's income tax rate is 8pp higher than Nigeria's (33% vs 25%). The 200-country average is 28%: Eswatini sits above it, Nigeria sits below it.

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

0102030405060Income25%33%Corporate25%30%VAT7.5%15%Capital Gains0%25%Wealth Tax0%
five shared taxes, side by side
Tax SZ NGDifference
Income Tax33%25%SZ +8 pp
Corporate Tax25%30%NG +5 pp
VAT15%7.5%SZ +7.5 pp
Capital Gains Tax0%25%NG +25 pplargest gap
Wealth Tax0%0%match

Income Tax

Income Tax, side by side
CountryRateSource
Eswatini33%Source: PWC Worldwide Tax Summaries — Eswatini (Individual, Taxes on personal income) · as of 2026-03-30
Nigeria25%Source: PWC Worldwide Tax Summaries — Nigeria (Individual, Taxes on personal income) · as of 2026-05-29
Difference+8 ppEswatini higher

Corporate Tax

Corporate Tax, side by side
CountryRateSource
Eswatini25%Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01
Nigeria30%Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01
Difference−5 ppNigeria higher

Nigeria's corporate tax rate is 5pp higher than Eswatini's (30% vs 25%). The 201-country average is 22.6%: both sit above it.

VAT

VAT, side by side
CountryRateSource
Eswatini15%Source: PWC Worldwide Tax Summaries — Eswatini (Corporate, Other taxes) · as of 2026-03-30
Nigeria7.5%Source: PWC Worldwide Tax Summaries — Nigeria (Corporate, Other taxes) · as of 2026-05-29
Difference+7.5 ppEswatini higher

Eswatini's VAT rate is 7.5pp higher than Nigeria's (15% vs 7.5%). The 181-country average is 15%: Eswatini matches the world average, Nigeria sits below it.

Capital Gains Tax

Capital Gains Tax, side by side
CountryRateSource
Eswatini0%Source: PWC Worldwide Tax Summaries — Eswatini (Individual, Income determination) · as of 2026-03-30
Nigeria25%Source: PwC Worldwide Tax Summaries — Nigeria (Individual, Income determination) · as of 2026-05-29
Difference−25 ppNigeria higher

Nigeria's capital gains tax rate is 25pp higher than Eswatini's (25% vs 0%). The 175-country average is 10.3%: Eswatini sits below it, Nigeria sits above it.

Wealth Tax

Wealth Tax, side by side
CountryRateSource
Eswatini0%Source: PWC Worldwide Tax Summaries — Eswatini (Individual, Other taxes) · as of 2026-03-30
Nigeria0%Source: PWC Worldwide Tax Summaries — Nigeria (Individual, Other taxes) · as of 2026-05-29
Difference0 ppdisplayed rates match

Eswatini's wealth tax rate is identical to Nigeria's — both sit at 0%. The 193-country average is 0.1%: both sit below it.

Not covered for both countries yet: Crypto Tax.