CI · AfricaNG · Africa
Ivory Coast vs Nigeria: tax rates compared
Ivory Coast's income tax rate is 7pp higher than Nigeria's (32% vs 25%). The 200-country average is 28%: Ivory Coast 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 | CI | NG | Difference |
|---|---|---|---|
| Income Tax | 32% | 25% | CI +7 pp |
| Corporate Tax | 25% | 30% | NG +5 pp |
| VAT | 18% | 7.5% | CI +10.5 pplargest gap |
| Capital Gains Tax | 17% | 25% | NG +8 pp |
| Wealth Tax | 0% | 0% | match |
Income Tax
| Country | Rate | Source |
|---|---|---|
| Ivory Coast | 32% | Source: PWC Worldwide Tax Summaries — Ivory Coast (Côte d'Ivoire) (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 | +7 pp | Ivory Coast higher |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| Ivory Coast | 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 |
Nigeria's corporate tax rate is 5pp higher than Ivory Coast's (30% vs 25%). The 201-country average is 22.6%: both sit above it.
VAT
| Country | Rate | Source |
|---|---|---|
| Ivory Coast | 18% | Source: PWC Worldwide Tax Summaries — Ivory Coast (Côte d'Ivoire) (Corporate, Other taxes) · as of 2026-03-11 |
| Nigeria | 7.5% | Source: PWC Worldwide Tax Summaries — Nigeria (Corporate, Other taxes) · as of 2026-05-29 |
| Difference | +10.5 pp | Ivory Coast higher |
Ivory Coast's VAT rate is 10.5pp higher than Nigeria's (18% vs 7.5%). The 181-country average is 15%: Ivory Coast sits above it, Nigeria sits below it.
Capital Gains Tax
| Country | Rate | Source |
|---|---|---|
| Ivory Coast | 17% | Source: Code Général des Impôts de Côte d'Ivoire (2025 consolidated edition), Articles 180 and 182 · as of 2025-01-01 |
| Nigeria | 25% | Source: PwC Worldwide Tax Summaries — Nigeria (Individual, Income determination) · as of 2026-05-29 |
| Difference | −8 pp | Nigeria higher |
Nigeria's capital gains tax rate is 8pp higher than Ivory Coast's (25% vs 17%). The 175-country average is 10.3%: both sit above it. Ivory Coast's figure is dated 2025-01-01 and Nigeria's 2026-05-29, so the two rates come from different data vintages.
Wealth Tax
| Country | Rate | Source |
|---|---|---|
| Ivory Coast | 0% | Source: PWC Worldwide Tax Summaries — Ivory Coast (Cote d'Ivoire) (Individual, Other taxes) · 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 |
Ivory Coast's wealth tax rate is identical to Nigeria's — both sit at 0%. The 193-country average is 0.1%: both sit below it.
Not covered for both countries yet: Crypto Tax.