LI · EuropeNG · Africa

Liechtenstein vs Nigeria: tax rates compared

Nigeria has an income tax rate of 25%, 2.6pp above Liechtenstein's 22.4%. The 200-country average is 28%: both sit 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

0102030405060Income22.4%25%Corporate12.5%30%VAT7.5%8.1%Capital Gains0%25%Wealth Tax0%
five shared taxes, side by side
Tax LI NGDifference
Income Tax22.4%25%NG +2.6 pp
Corporate Tax12.5%30%NG +17.5 pp
VAT8.1%7.5%LI +0.6 pp
Capital Gains Tax0%25%NG +25 pplargest gap
Wealth Tax0%0%match

Income Tax

Income Tax, side by side
CountryRateSource
Liechtenstein22.4%Source: PWC Worldwide Tax Summaries — Liechtenstein (Individual, Taxes on personal income) · as of 2026-06-09
Nigeria25%Source: PWC Worldwide Tax Summaries — Nigeria (Individual, Taxes on personal income) · as of 2026-05-29
Difference−2.6 ppNigeria higher

Corporate Tax

Corporate Tax, side by side
CountryRateSource
Liechtenstein12.5%Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01
Nigeria30%Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01
Difference−17.5 ppNigeria higher

Nigeria has a corporate tax rate of 30%, 17.5pp above Liechtenstein's 12.5%. The 201-country average is 22.6%: Liechtenstein sits below it, Nigeria sits above it.

VAT

VAT, side by side
CountryRateSource
Liechtenstein8.1%Source: PWC Worldwide Tax Summaries — Liechtenstein (Corporate, Other taxes) · as of 2024-01-01
Nigeria7.5%Source: PWC Worldwide Tax Summaries — Nigeria (Corporate, Other taxes) · as of 2026-05-29
Difference+0.6 ppLiechtenstein higher

Liechtenstein has a VAT rate of 8.1%, 0.6pp above Nigeria's 7.5%. The 181-country average is 15%: both sit below it. Liechtenstein's figure is dated 2024-01-01 and Nigeria's 2026-05-29, so the two rates come from different data vintages.

Capital Gains Tax

Capital Gains Tax, side by side
CountryRateSource
Liechtenstein0%Source: PWC Worldwide Tax Summaries — Liechtenstein (Individual, Income determination) · as of 2026-06-09
Nigeria25%Source: PwC Worldwide Tax Summaries — Nigeria (Individual, Income determination) · as of 2026-05-29
Difference−25 ppNigeria higher

Nigeria has a capital gains tax rate of 25%, 25pp above Liechtenstein's 0%. The 175-country average is 10.3%: Liechtenstein sits below it, Nigeria sits above it.

Wealth Tax

Wealth Tax, side by side
CountryRateSource
Liechtenstein0%Source: PWC Worldwide Tax Summaries — Liechtenstein (Individual, Other taxes) · as of 2026-06-09
Nigeria0%Source: PWC Worldwide Tax Summaries — Nigeria (Individual, Other taxes) · as of 2026-05-29
Difference0 ppdisplayed rates match

Liechtenstein and Nigeria share the same wealth tax rate: 0%. The 193-country average is 0.1%: both sit below it.

Not covered for both countries yet: Crypto Tax.