NP · AsiaNG · Africa
Nepal vs Nigeria: tax rates compared
Between the two, Nepal's income tax rate (30%) tops Nigeria's (25%) by 5pp. The 200-country average is 28%: Nepal sits above it, Nigeria sits 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
| Tax | NP | NG | Difference |
|---|---|---|---|
| Income Tax | 30% | 25% | NP +5 pp |
| Corporate Tax | 25% | 30% | NG +5 pp |
| VAT | 13% | 7.5% | NP +5.5 pp |
| Capital Gains Tax | 5% | 25% | NG +20 pplargest gap |
| Wealth Tax | 0% | 0% | match |
Income Tax
| Country | Rate | Source |
|---|---|---|
| Nepal | 30% | Source: Inland Revenue Department (Nepal) — Income Tax Act, 2058 (2002), as amended by Finance Act 2082, Schedule 1 (clause 1) · as of 2026-01-02 |
| Nigeria | 25% | Source: PWC Worldwide Tax Summaries — Nigeria (Individual, Taxes on personal income) · as of 2026-05-29 |
| Difference | +5 pp | Nepal higher |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| Nepal | 25% | 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 | Nigeria higher |
Between the two, Nigeria's corporate tax rate (30%) tops Nepal's (25%) by 5pp. The 201-country average is 22.6%: both sit above it.
VAT
| Country | Rate | Source |
|---|---|---|
| Nepal | 13% | Source: Value Added Tax Act, 2052 (1995), as amended — Inland Revenue Department, Nepal · as of 2005-01-01 |
| Nigeria | 7.5% | Source: PWC Worldwide Tax Summaries — Nigeria (Corporate, Other taxes) · as of 2026-05-29 |
| Difference | +5.5 pp | Nepal higher |
Between the two, Nepal's VAT rate (13%) tops Nigeria's (7.5%) by 5.5pp. The 181-country average is 15%: both sit below it. Nepal's figure is dated 2005-01-01 and Nigeria's 2026-05-29, so the two rates come from different data vintages.
Capital Gains Tax
| Country | Rate | Source |
|---|---|---|
| Nepal | 5% | Source: Inland Revenue Department (Nepal) — Income Tax Act, 2058 (2002), as amended by Finance Act 2082, Section 95Ka(2)(a) · as of 2026-01-02 |
| Nigeria | 25% | Source: PwC Worldwide Tax Summaries — Nigeria (Individual, Income determination) · as of 2026-05-29 |
| Difference | −20 pp | Nigeria higher |
Between the two, Nigeria's capital gains tax rate (25%) tops Nepal's (5%) by 20pp. The 175-country average is 10.3%: Nepal sits below it, Nigeria sits above it.
Wealth Tax
| Country | Rate | Source |
|---|---|---|
| Nepal | 0% | Source: Inland Revenue Department, Nepal — official site (list of administered tax laws) · 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 |
There's no gap here — Nepal 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.