GH · AfricaNG · Africa
Ghana vs Nigeria: tax rates compared
Between the two, Ghana's income tax rate (35%) tops Nigeria's (25%) by 10pp. The 200-country average is 28%: Ghana 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
| Tax | GH | NG | Difference |
|---|---|---|---|
| Income Tax | 35% | 25% | GH +10 pplargest gap |
| Corporate Tax | 25% | 30% | NG +5 pp |
| VAT | 15% | 7.5% | GH +7.5 pp |
| Capital Gains Tax | 15% | 25% | NG +10 pp |
| Wealth Tax | 0% | 0% | match |
Income Tax
| Country | Rate | Source |
|---|---|---|
| Ghana | 35% | Source: PwC Worldwide Tax Summaries — Ghana, Individual - Taxes on personal income · as of 2026-03-11 |
| Nigeria | 25% | Source: PWC Worldwide Tax Summaries — Nigeria (Individual, Taxes on personal income) · as of 2026-05-29 |
| Difference | +10 pp | Ghana higher |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| Ghana | 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 |
Between the two, Nigeria's corporate tax rate (30%) tops Ghana's (25%) by 5pp. The 201-country average is 22.6%: both sit above it.
VAT
| Country | Rate | Source |
|---|---|---|
| Ghana | 15% | Source: Ghana Revenue Authority — VAT · as of 2026-01-01 |
| Nigeria | 7.5% | Source: PWC Worldwide Tax Summaries — Nigeria (Corporate, Other taxes) · as of 2026-05-29 |
| Difference | +7.5 pp | Ghana higher |
Between the two, Ghana's VAT rate (15%) tops Nigeria's (7.5%) by 7.5pp. The 181-country average is 15%: Ghana matches the world average, Nigeria sits below it.
Capital Gains Tax
| Country | Rate | Source |
|---|---|---|
| Ghana | 15% | Source: Ghana Revenue Authority — Capital Gains Tax · as of 2026-07-19 |
| Nigeria | 25% | Source: PwC Worldwide Tax Summaries — Nigeria (Individual, Income determination) · as of 2026-05-29 |
| Difference | −10 pp | Nigeria higher |
Between the two, Nigeria's capital gains tax rate (25%) tops Ghana's (15%) by 10pp. The 175-country average is 10.3%: both sit above it.
Wealth Tax
| Country | Rate | Source |
|---|---|---|
| Ghana | 0% | Source: PWC Worldwide Tax Summaries — Net wealth/worth tax rates (quick chart) · as of 2026-03-11 |
| 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 — Ghana and Nigeria both post a wealth tax rate of 0%. The 193-country average is 0.1%: both sit below it.
Not covered for both countries yet: Crypto Tax.