GG · EuropeNG · Africa
Guernsey vs Nigeria: tax rates compared
Between the two, Nigeria's income tax rate (25%) tops Guernsey's (20%) by 5pp. The 200-country average is 28%: both sit below it. Guernsey's figure is dated 2025-12-17 and Nigeria's 2026-05-29, so the two rates come from different data vintages.
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 | GG | NG | Difference |
|---|---|---|---|
| Income Tax | 20% | 25% | NG +5 pp |
| Corporate Tax | 0% | 30% | NG +30 pplargest gap |
| VAT | 0% | 7.5% | NG +7.5 pp |
| Capital Gains Tax | 0% | 25% | NG +25 pp |
| Wealth Tax | 0% | 0% | match |
Income Tax
| Country | Rate | Source |
|---|---|---|
| Guernsey | 20% | Source: PwC Worldwide Tax Summaries — Guernsey, Channel Islands, Individual - Taxes on personal income · as of 2025-12-17 |
| 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 |
|---|---|---|
| Guernsey | 0% | 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 | −30 pp | Nigeria higher |
Between the two, Nigeria's corporate tax rate (30%) tops Guernsey's (0%) by 30pp. The 201-country average is 22.6%: Guernsey sits below it, Nigeria sits above it.
VAT
| Country | Rate | Source |
|---|---|---|
| Guernsey | 0% | Source: PWC Worldwide Tax Summaries — Guernsey (Individual, Other taxes) · as of 2025-12-17 |
| Nigeria | 7.5% | Source: PWC Worldwide Tax Summaries — Nigeria (Corporate, Other taxes) · as of 2026-05-29 |
| Difference | −7.5 pp | Nigeria higher |
Between the two, Nigeria's VAT rate (7.5%) tops Guernsey's (0%) by 7.5pp. The 181-country average is 15%: both sit below it. Guernsey's figure is dated 2025-12-17 and Nigeria's 2026-05-29, so the two rates come from different data vintages.
Capital Gains Tax
| Country | Rate | Source |
|---|---|---|
| Guernsey | 0% | Source: PwC Worldwide Tax Summaries — Guernsey, Channel Islands, Individual - Income determination · as of 2025-12-17 |
| 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 Guernsey's (0%) by 25pp. The 175-country average is 10.3%: Guernsey sits below it, Nigeria sits above it. Guernsey's figure is dated 2025-12-17 and Nigeria's 2026-05-29, so the two rates come from different data vintages.
Wealth Tax
| Country | Rate | Source |
|---|---|---|
| Guernsey | 0% | Source: PWC Worldwide Tax Summaries — Guernsey (Individual, Other taxes) · as of 2025-12-17 |
| 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 — Guernsey and Nigeria both post a wealth tax rate of 0%. The 193-country average is 0.1%: both sit below it. Guernsey's figure is dated 2025-12-17 and Nigeria's 2026-05-29, so the two rates come from different data vintages.
Not covered for both countries yet: Crypto Tax.