GE · AsiaNG · Africa
Georgia vs Nigeria: tax rates compared
Between the two, Nigeria's income tax rate (25%) tops Georgia's (20%) by 5pp. The 200-country average is 28%: both sit below it.
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 | GE | NG | Difference |
|---|---|---|---|
| Income Tax | 20% | 25% | NG +5 pp |
| Corporate Tax | 15% | 30% | NG +15 pp |
| VAT | 18% | 7.5% | GE +10.5 pp |
| Capital Gains Tax | 0% | 25% | NG +25 pplargest gap |
| Crypto Tax | 0% | 25% | NG +25 pp |
| Wealth Tax | 0% | 0% | match |
Income Tax
| Country | Rate | Source |
|---|---|---|
| Georgia | 20% | Source: Tax Code of Georgia (Legislative Herald of Georgia / matsne.gov.ge), Article 81 · as of 2026-04-01 |
| Nigeria | 25% | Source: PWC Worldwide Tax Summaries — Nigeria (Individual, Taxes on personal income) · as of 2026-05-29 |
| Difference | −5 pp | Nigeria higher |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| Georgia | 15% | 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 | −15 pp | Nigeria higher |
Between the two, Nigeria's corporate tax rate (30%) tops Georgia's (15%) by 15pp. The 201-country average is 22.6%: Georgia sits below it, Nigeria sits above it.
VAT
| Country | Rate | Source |
|---|---|---|
| Georgia | 18% | Source: PWC Worldwide Tax Summaries — Georgia (Corporate, Other taxes) · as of 2026-01-21 |
| Nigeria | 7.5% | Source: PWC Worldwide Tax Summaries — Nigeria (Corporate, Other taxes) · as of 2026-05-29 |
| Difference | +10.5 pp | Georgia higher |
Between the two, Georgia's VAT rate (18%) tops Nigeria's (7.5%) by 10.5pp. The 181-country average is 15%: Georgia sits above it, Nigeria sits below it.
Capital Gains Tax
| Country | Rate | Source |
|---|---|---|
| Georgia | 0% | Source: Tax Code of Georgia (Legislative Herald of Georgia / matsne.gov.ge), Articles 81-82 · as of 2026-04-01 |
| Nigeria | 25% | Source: PwC Worldwide Tax Summaries — Nigeria (Individual, Income determination) · as of 2026-05-29 |
| Difference | −25 pp | Nigeria higher |
Between the two, Nigeria's capital gains tax rate (25%) tops Georgia's (0%) by 25pp. The 175-country average is 10.3%: Georgia sits below it, Nigeria sits above it.
Crypto Tax
| Country | Rate | Source |
|---|---|---|
| Georgia | 0% | Source: Ministry of Finance of Georgia — Public Ruling No. 201 (28 June 2019), on the taxation of crypto-assets · as of 2019-06-28 |
| Nigeria | 25% | Source: EY Worldwide Personal Tax and Immigration Guide 2026 — Nigeria · as of 2025-10-01 |
| Difference | −25 pp | Nigeria higher |
Between the two, Nigeria's crypto tax rate (25%) tops Georgia's (0%) by 25pp. The 88-country average is 13%: Georgia sits below it, Nigeria sits above it. Georgia's figure is dated 2019-06-28 and Nigeria's 2025-10-01, so the two rates come from different data vintages.
Wealth Tax
| Country | Rate | Source |
|---|---|---|
| Georgia | 0% | Source: PWC Worldwide Tax Summaries — Net wealth/worth tax rates (quick chart) · as of 2026-01-21 |
| 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 — Georgia and Nigeria both post a wealth tax rate of 0%. The 193-country average is 0.1%: both sit below it.