FR · EuropeNG · Africa
France vs Nigeria: tax rates compared
France has an income tax rate of 55.4%, 30.4pp above Nigeria's 25%. The 200-country average is 28%: France sits above it, Nigeria sits below it. France'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 | FR | NG | Difference |
|---|---|---|---|
| Income Tax | 55.4% | 25% | FR +30.4 pplargest gap |
| Corporate Tax | 36.1% | 30% | FR +6.1 pp |
| VAT | 20% | 7.5% | FR +12.5 pp |
| Capital Gains Tax | 31.4% | 25% | FR +6.4 pp |
| Crypto Tax | 30% | 25% | FR +5 pp |
| Wealth Tax | 0% | 0% | match |
Income Tax
| Country | Rate | Source |
|---|---|---|
| France | 55.4% | 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 | +30.4 pp | France higher |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| France | 36.1% | 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 | +6.1 pp | France higher |
France has a corporate tax rate of 36.1%, 6.1pp above Nigeria's 30%. The 201-country average is 22.6%: both sit above it.
VAT
| Country | Rate | Source |
|---|---|---|
| France | 20% | Source: PWC Worldwide Tax Summaries — France (Corporate, Other taxes) · as of 2026-04-24 |
| Nigeria | 7.5% | Source: PWC Worldwide Tax Summaries — Nigeria (Corporate, Other taxes) · as of 2026-05-29 |
| Difference | +12.5 pp | France higher |
France has a VAT rate of 20%, 12.5pp above Nigeria's 7.5%. The 181-country average is 15%: France sits above it, Nigeria sits below it.
Capital Gains Tax
| Country | Rate | Source |
|---|---|---|
| France | 31.4% | Source: PwC Worldwide Tax Summaries — France, Individual - Other taxes · as of 2025-01-01 |
| Nigeria | 25% | Source: PwC Worldwide Tax Summaries — Nigeria (Individual, Income determination) · as of 2026-05-29 |
| Difference | +6.4 pp | France higher |
France has a capital gains tax rate of 31.4%, 6.4pp above Nigeria's 25%. The 175-country average is 10.3%: both sit above it. France's figure is dated 2025-01-01 and Nigeria's 2026-05-29, so the two rates come from different data vintages.
Crypto Tax
| Country | Rate | Source |
|---|---|---|
| France | 30% | Source: BOFiP-Impôts — RPPM, Cession d'actifs numériques à titre occasionnel, Modalités d'imposition (BOI-RPPM-PVBMC-30-30) · as of 2024-04-23 |
| Nigeria | 25% | Source: EY Worldwide Personal Tax and Immigration Guide 2026 — Nigeria · as of 2025-10-01 |
| Difference | +5 pp | France higher |
France has a crypto tax rate of 30%, 5pp above Nigeria's 25%. The 88-country average is 13%: both sit above it. France's figure is dated 2024-04-23 and Nigeria's 2025-10-01, so the two rates come from different data vintages.
Wealth Tax
| Country | Rate | Source |
|---|---|---|
| France | 0% | Source: Service-Public.fr — Impôt sur la fortune immobilière (IFI) · as of 2025-01-01 |
| Nigeria | 0% | Source: PWC Worldwide Tax Summaries — Nigeria (Individual, Other taxes) · as of 2026-05-29 |
| Difference | 0 pp | displayed rates match |
France and Nigeria share the same wealth tax rate: 0%. The 193-country average is 0.1%: both sit below it. France's figure is dated 2025-01-01 and Nigeria's 2026-05-29, so the two rates come from different data vintages.