LU · EuropeNG · Africa
Luxembourg vs Nigeria: tax rates compared
Luxembourg's income tax rate is 20.8pp higher than Nigeria's (45.8% vs 25%). The 200-country average is 28%: Luxembourg sits above it, Nigeria sits below it. Luxembourg'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 | LU | NG | Difference |
|---|---|---|---|
| Income Tax | 45.8% | 25% | LU +20.8 pp |
| Corporate Tax | 23.9% | 30% | NG +6.1 pp |
| VAT | 17% | 7.5% | LU +9.5 pp |
| Capital Gains Tax | 0% | 25% | NG +25 pplargest gap |
| Crypto Tax | 0% | 25% | NG +25 pp |
| Wealth Tax | 0% | 0% | match |
Income Tax
| Country | Rate | Source |
|---|---|---|
| Luxembourg | 45.8% | 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 | +20.8 pp | Luxembourg higher |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| Luxembourg | 23.9% | 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 | −6.1 pp | Nigeria higher |
Nigeria's corporate tax rate is 6.1pp higher than Luxembourg's (30% vs 23.9%). The 201-country average is 22.6%: both sit above it.
VAT
| Country | Rate | Source |
|---|---|---|
| Luxembourg | 17% | Source: PWC Worldwide Tax Summaries — Luxembourg (Corporate, Other taxes) · as of 2026-01-13 |
| Nigeria | 7.5% | Source: PWC Worldwide Tax Summaries — Nigeria (Corporate, Other taxes) · as of 2026-05-29 |
| Difference | +9.5 pp | Luxembourg higher |
Luxembourg's VAT rate is 9.5pp higher than Nigeria's (17% vs 7.5%). The 181-country average is 15%: Luxembourg sits above it, Nigeria sits below it.
Capital Gains Tax
| Country | Rate | Source |
|---|---|---|
| Luxembourg | 0% | Source: PWC Worldwide Tax Summaries — Luxembourg (Individual, Income determination) · as of 2026-01-13 |
| Nigeria | 25% | Source: PwC Worldwide Tax Summaries — Nigeria (Individual, Income determination) · as of 2026-05-29 |
| Difference | −25 pp | Nigeria higher |
Nigeria's capital gains tax rate is 25pp higher than Luxembourg's (25% vs 0%). The 175-country average is 10.3%: Luxembourg sits below it, Nigeria sits above it.
Crypto Tax
| Country | Rate | Source |
|---|---|---|
| Luxembourg | 0% | Source: Luxembourg Direct Tax Administration (Administration des contributions directes) — Circular L.I.R. n° 14/5 – 99/3 – 99bis/3 (26 July 2018), "Monnaies virtuelles" · as of 2018-07-26 |
| Nigeria | 25% | Source: EY Worldwide Personal Tax and Immigration Guide 2026 — Nigeria · as of 2025-10-01 |
| Difference | −25 pp | Nigeria higher |
Nigeria's crypto tax rate is 25pp higher than Luxembourg's (25% vs 0%). The 88-country average is 13%: Luxembourg sits below it, Nigeria sits above it. Luxembourg's figure is dated 2018-07-26 and Nigeria's 2025-10-01, so the two rates come from different data vintages.
Wealth Tax
| Country | Rate | Source |
|---|---|---|
| Luxembourg | 0% | Source: PWC Worldwide Tax Summaries — Luxembourg (Individual, Other taxes) · as of 2026-01-13 |
| Nigeria | 0% | Source: PWC Worldwide Tax Summaries — Nigeria (Individual, Other taxes) · as of 2026-05-29 |
| Difference | 0 pp | displayed rates match |
Luxembourg's wealth tax rate is identical to Nigeria's — both sit at 0%. The 193-country average is 0.1%: both sit below it.