MT · EuropeNG · Africa
Malta vs Nigeria: tax rates compared
Malta's income tax rate is 10pp higher than Nigeria's (35% vs 25%). The 200-country average is 28%: Malta sits above it, Nigeria sits below it.
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 | MT | NG | Difference |
|---|---|---|---|
| Income Tax | 35% | 25% | MT +10 pp |
| Corporate Tax | 35% | 30% | MT +5 pp |
| VAT | 18% | 7.5% | MT +10.5 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 |
|---|---|---|
| Malta | 35% | Source: PWC Worldwide Tax Summaries — Malta (Individual, Taxes on personal income) · as of 2026-01-01 |
| Nigeria | 25% | Source: PWC Worldwide Tax Summaries — Nigeria (Individual, Taxes on personal income) · as of 2026-05-29 |
| Difference | +10 pp | Malta higher |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| Malta | 35% | 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 | Malta higher |
Malta's corporate tax rate is 5pp higher than Nigeria's (35% vs 30%). The 201-country average is 22.6%: both sit above it.
VAT
| Country | Rate | Source |
|---|---|---|
| Malta | 18% | Source: PWC Worldwide Tax Summaries — Malta (Corporate, Other taxes) · as of 2026-02-19 |
| Nigeria | 7.5% | Source: PWC Worldwide Tax Summaries — Nigeria (Corporate, Other taxes) · as of 2026-05-29 |
| Difference | +10.5 pp | Malta higher |
Malta's VAT rate is 10.5pp higher than Nigeria's (18% vs 7.5%). The 181-country average is 15%: Malta sits above it, Nigeria sits below it.
Capital Gains Tax
| Country | Rate | Source |
|---|---|---|
| Malta | 0% | Source: PwC Worldwide Tax Summaries — Malta (Individual, Income determination) · as of 2026-02-19 |
| 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 Malta's (25% vs 0%). The 175-country average is 10.3%: Malta sits below it, Nigeria sits above it.
Crypto Tax
| Country | Rate | Source |
|---|---|---|
| Malta | 0% | Source: Malta Commissioner for Revenue — Guidelines on the Income Tax Treatment of Transactions or Arrangements Involving DLT Assets · as of 2018-11-01 |
| 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 Malta's (25% vs 0%). The 88-country average is 13%: Malta sits below it, Nigeria sits above it. Malta's figure is dated 2018-11-01 and Nigeria's 2025-10-01, so the two rates come from different data vintages.
Wealth Tax
| Country | Rate | Source |
|---|---|---|
| Malta | 0% | Source: PWC Worldwide Tax Summaries — Net wealth/worth tax rates (quick chart) · as of 2026-02-19 |
| Nigeria | 0% | Source: PWC Worldwide Tax Summaries — Nigeria (Individual, Other taxes) · as of 2026-05-29 |
| Difference | 0 pp | displayed rates match |
Malta's wealth tax rate is identical to Nigeria's — both sit at 0%. The 193-country average is 0.1%: both sit below it.