ML · AfricaNG · Africa
Mali vs Nigeria: tax rates compared
Mali has an income tax rate of 37%, 12pp above Nigeria's 25%. The 200-country average is 28%: Mali sits above it, Nigeria sits below it. Mali's figure is dated 2015-07-01 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 | ML | NG | Difference |
|---|---|---|---|
| Income Tax | 37% | 25% | ML +12 pp |
| Corporate Tax | 30% | 30% | match |
| VAT | 18% | 7.5% | ML +10.5 pp |
| Capital Gains Tax | 7% | 25% | NG +18 pplargest gap |
| Wealth Tax | 0% | 0% | match |
Income Tax
| Country | Rate | Source |
|---|---|---|
| Mali | 37% | Source: Code Général des Impôts du Mali — Direction Générale des Impôts (Article 10) · as of 2015-07-01 |
| Nigeria | 25% | Source: PWC Worldwide Tax Summaries — Nigeria (Individual, Taxes on personal income) · as of 2026-05-29 |
| Difference | +12 pp | Mali higher |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| Mali | 30% | 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 | 0 pp | displayed rates match |
Mali and Nigeria share the same corporate tax rate: 30%. The 201-country average is 22.6%: both sit above it.
VAT
| Country | Rate | Source |
|---|---|---|
| Mali | 18% | Source: Direction Générale des Impôts du Mali — "C'est quoi la TVA" (La Taxe sur la Valeur Ajoutée N°1) · as of 2020-04-01 |
| Nigeria | 7.5% | Source: PWC Worldwide Tax Summaries — Nigeria (Corporate, Other taxes) · as of 2026-05-29 |
| Difference | +10.5 pp | Mali higher |
Mali has a VAT rate of 18%, 10.5pp above Nigeria's 7.5%. The 181-country average is 15%: Mali sits above it, Nigeria sits below it. Mali's figure is dated 2020-04-01 and Nigeria's 2026-05-29, so the two rates come from different data vintages.
Capital Gains Tax
| Country | Rate | Source |
|---|---|---|
| Mali | 7% | Source: Direction Générale des Impôts du Mali — Code Général des Impôts, Article 129 · as of 2017-01-01 |
| Nigeria | 25% | Source: PwC Worldwide Tax Summaries — Nigeria (Individual, Income determination) · as of 2026-05-29 |
| Difference | −18 pp | Nigeria higher |
Nigeria has a capital gains tax rate of 25%, 18pp above Mali's 7%. The 175-country average is 10.3%: Mali sits below it, Nigeria sits above it. Mali's figure is dated 2017-01-01 and Nigeria's 2026-05-29, so the two rates come from different data vintages.
Wealth Tax
| Country | Rate | Source |
|---|---|---|
| Mali | 0% | Source: Direction Générale des Impôts du Mali — official site · as of 2026-07-18 |
| Nigeria | 0% | Source: PWC Worldwide Tax Summaries — Nigeria (Individual, Other taxes) · as of 2026-05-29 |
| Difference | 0 pp | displayed rates match |
Mali 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.