DE · EuropeNG · Africa
Germany vs Nigeria: tax rates compared
Between the two, Germany's income tax rate (47.5%) tops Nigeria's (25%) by 22.5pp. The 200-country average is 28%: Germany sits above it, Nigeria sits below it. Germany'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 | DE | NG | Difference |
|---|---|---|---|
| Income Tax | 47.5% | 25% | DE +22.5 pp |
| Corporate Tax | 30.1% | 30% | DE +0.1 pp |
| VAT | 19% | 7.5% | DE +11.5 pp |
| Capital Gains Tax | 25% | 25% | match |
| Crypto Tax | 0% | 25% | NG +25 pplargest gap |
| Wealth Tax | 0% | 0% | match |
Income Tax
| Country | Rate | Source |
|---|---|---|
| Germany | 47.5% | 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 | +22.5 pp | Germany higher |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| Germany | 30.1% | 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 | +0.1 pp | Germany higher |
Between the two, Germany's corporate tax rate (30.1%) tops Nigeria's (30%) by 0.1pp. The 201-country average is 22.6%: both sit above it.
VAT
| Country | Rate | Source |
|---|---|---|
| Germany | 19% | Source: PWC Worldwide Tax Summaries — Germany (Corporate, Other taxes) · as of 2026-06-30 |
| Nigeria | 7.5% | Source: PWC Worldwide Tax Summaries — Nigeria (Corporate, Other taxes) · as of 2026-05-29 |
| Difference | +11.5 pp | Germany higher |
Between the two, Germany's VAT rate (19%) tops Nigeria's (7.5%) by 11.5pp. The 181-country average is 15%: Germany sits above it, Nigeria sits below it.
Capital Gains Tax
| Country | Rate | Source |
|---|---|---|
| Germany | 25% | Source: PwC Worldwide Tax Summaries — Germany, Individual - Income determination · as of 2026-06-30 |
| Nigeria | 25% | Source: PwC Worldwide Tax Summaries — Nigeria (Individual, Income determination) · as of 2026-05-29 |
| Difference | 0 pp | displayed rates match |
There's no gap here — Germany and Nigeria both post a capital gains tax rate of 25%. The 175-country average is 10.3%: both sit above it.
Crypto Tax
| Country | Rate | Source |
|---|---|---|
| Germany | 0% | Source: Bundesministerium der Finanzen — Einzelfragen zur ertragsteuerrechtlichen Behandlung von Kryptowerten (BMF-Schreiben vom 6. März 2025) · as of 2025-03-06 |
| 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 Germany's (0%) by 25pp. The 88-country average is 13%: Germany sits below it, Nigeria sits above it.
Wealth Tax
| Country | Rate | Source |
|---|---|---|
| Germany | 0% | Source: PWC Worldwide Tax Summaries — Germany (Individual, Other taxes) · as of 2026-06-30 |
| 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 — Germany and Nigeria both post a wealth tax rate of 0%. The 193-country average is 0.1%: both sit below it.