IE · EuropeNG · Africa
Ireland vs Nigeria: tax rates compared
Between the two, Ireland's income tax rate (48%) tops Nigeria's (25%) by 23pp. The 200-country average is 28%: Ireland sits above it, Nigeria sits below it. Ireland'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 | IE | NG | Difference |
|---|---|---|---|
| Income Tax | 48% | 25% | IE +23 pplargest gap |
| Corporate Tax | 12.5% | 30% | NG +17.5 pp |
| VAT | 23% | 7.5% | IE +15.5 pp |
| Capital Gains Tax | 33% | 25% | IE +8 pp |
| Crypto Tax | 33% | 25% | IE +8 pp |
| Wealth Tax | 0% | 0% | match |
Income Tax
| Country | Rate | Source |
|---|---|---|
| Ireland | 48% | 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 | +23 pp | Ireland higher |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| Ireland | 12.5% | 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 | −17.5 pp | Nigeria higher |
Between the two, Nigeria's corporate tax rate (30%) tops Ireland's (12.5%) by 17.5pp. The 201-country average is 22.6%: Ireland sits below it, Nigeria sits above it.
VAT
| Country | Rate | Source |
|---|---|---|
| Ireland | 23% | Source: PWC Worldwide Tax Summaries — Ireland (Corporate, Other taxes) · as of 2026-03-06 |
| Nigeria | 7.5% | Source: PWC Worldwide Tax Summaries — Nigeria (Corporate, Other taxes) · as of 2026-05-29 |
| Difference | +15.5 pp | Ireland higher |
Between the two, Ireland's VAT rate (23%) tops Nigeria's (7.5%) by 15.5pp. The 181-country average is 15%: Ireland sits above it, Nigeria sits below it.
Capital Gains Tax
| Country | Rate | Source |
|---|---|---|
| Ireland | 33% | Source: PWC Worldwide Tax Summaries — Ireland (Individual, Income determination) · as of 2026-03-06 |
| Nigeria | 25% | Source: PwC Worldwide Tax Summaries — Nigeria (Individual, Income determination) · as of 2026-05-29 |
| Difference | +8 pp | Ireland higher |
Between the two, Ireland's capital gains tax rate (33%) tops Nigeria's (25%) by 8pp. The 175-country average is 10.3%: both sit above it.
Crypto Tax
| Country | Rate | Source |
|---|---|---|
| Ireland | 33% | Source: Irish Revenue — Tax and Duty Manual Part 02-01-03: Taxation of Crypto-Asset Transactions · as of 2026-01-01 |
| Nigeria | 25% | Source: EY Worldwide Personal Tax and Immigration Guide 2026 — Nigeria · as of 2025-10-01 |
| Difference | +8 pp | Ireland higher |
Between the two, Ireland's crypto tax rate (33%) tops Nigeria's (25%) by 8pp. The 88-country average is 13%: both sit above it. Ireland's figure is dated 2026-01-01 and Nigeria's 2025-10-01, so the two rates come from different data vintages.
Wealth Tax
| Country | Rate | Source |
|---|---|---|
| Ireland | 0% | Source: PWC Worldwide Tax Summaries — Ireland (Individual, Other taxes) · as of 2026-03-06 |
| 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 — Ireland and Nigeria both post a wealth tax rate of 0%. The 193-country average is 0.1%: both sit below it.