NA · AfricaNG · Africa
Namibia vs Nigeria: tax rates compared
Between the two, Namibia's income tax rate (37%) tops Nigeria's (25%) by 12pp. The 200-country average is 28%: Namibia sits above it, Nigeria sits below it. Namibia's figure is dated 2025-03-01 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 | NA | NG | Difference |
|---|---|---|---|
| Income Tax | 37% | 25% | NA +12 pp |
| Corporate Tax | 30% | 30% | match |
| VAT | 15% | 7.5% | NA +7.5 pp |
| Capital Gains Tax | 0% | 25% | NG +25 pplargest gap |
| Wealth Tax | 0% | 0% | match |
Income Tax
| Country | Rate | Source |
|---|---|---|
| Namibia | 37% | Source: PWC Worldwide Tax Summaries — Namibia, Republic of (Individual, Taxes on personal income) · as of 2025-03-01 |
| Nigeria | 25% | Source: PWC Worldwide Tax Summaries — Nigeria (Individual, Taxes on personal income) · as of 2026-05-29 |
| Difference | +12 pp | Namibia higher |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| Namibia | 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 |
There's no gap here — Namibia and Nigeria both post a corporate tax rate of 30%. The 201-country average is 22.6%: both sit above it.
VAT
| Country | Rate | Source |
|---|---|---|
| Namibia | 15% | Source: PWC Worldwide Tax Summaries — Namibia, Republic of (Corporate, Other taxes) · as of 2026-07-16 |
| Nigeria | 7.5% | Source: PWC Worldwide Tax Summaries — Nigeria (Corporate, Other taxes) · as of 2026-05-29 |
| Difference | +7.5 pp | Namibia higher |
Between the two, Namibia's VAT rate (15%) tops Nigeria's (7.5%) by 7.5pp. The 181-country average is 15%: Namibia matches the world average, Nigeria sits below it.
Capital Gains Tax
| Country | Rate | Source |
|---|---|---|
| Namibia | 0% | Source: EY Worldwide Personal Tax and Immigration Guide 2025-26 — Namibia · as of 2025-10-01 |
| Nigeria | 25% | Source: PwC Worldwide Tax Summaries — Nigeria (Individual, Income determination) · as of 2026-05-29 |
| Difference | −25 pp | Nigeria higher |
Between the two, Nigeria's capital gains tax rate (25%) tops Namibia's (0%) by 25pp. The 175-country average is 10.3%: Namibia sits below it, Nigeria sits above it. Namibia's figure is dated 2025-10-01 and Nigeria's 2026-05-29, so the two rates come from different data vintages.
Wealth Tax
| Country | Rate | Source |
|---|---|---|
| Namibia | 0% | Source: PWC Worldwide Tax Summaries — Namibia, Republic of (Individual, Other taxes) · as of 2026-07-16 |
| Nigeria | 0% | Source: PWC Worldwide Tax Summaries — Nigeria (Individual, Other taxes) · as of 2026-05-29 |
| Difference | 0 pp | displayed rates match |
There's no gap here — Namibia and Nigeria both post a wealth tax rate of 0%. The 193-country average is 0.1%: both sit below it.
Not covered for both countries yet: Crypto Tax.