NZ · OceaniaNG · Africa
New Zealand vs Nigeria: tax rates compared
New Zealand has an income tax rate of 39%, 14pp above Nigeria's 25%. The 200-country average is 28%: New Zealand sits above it, Nigeria sits below it. New Zealand'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 | NZ | NG | Difference |
|---|---|---|---|
| Income Tax | 39% | 25% | NZ +14 pp |
| Corporate Tax | 28% | 30% | NG +2 pp |
| VAT | 15% | 7.5% | NZ +7.5 pp |
| Capital Gains Tax | 0% | 25% | NG +25 pplargest gap |
| Crypto Tax | 39% | 25% | NZ +14 pp |
| Wealth Tax | 0% | 0% | match |
Income Tax
| Country | Rate | Source |
|---|---|---|
| New Zealand | 39% | 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 | +14 pp | New Zealand higher |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| New Zealand | 28% | 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 | −2 pp | Nigeria higher |
Nigeria has a corporate tax rate of 30%, 2pp above New Zealand's 28%. The 201-country average is 22.6%: both sit above it.
VAT
| Country | Rate | Source |
|---|---|---|
| New Zealand | 15% | Source: PWC Worldwide Tax Summaries — New Zealand (Corporate, Other taxes) · as of 2026-07-06 |
| Nigeria | 7.5% | Source: PWC Worldwide Tax Summaries — Nigeria (Corporate, Other taxes) · as of 2026-05-29 |
| Difference | +7.5 pp | New Zealand higher |
New Zealand has a VAT rate of 15%, 7.5pp above Nigeria's 7.5%. The 181-country average is 15%: New Zealand matches the world average, Nigeria sits below it.
Capital Gains Tax
| Country | Rate | Source |
|---|---|---|
| New Zealand | 0% | Source: PWC Worldwide Tax Summaries — New Zealand (Individual, Income determination) · as of 2026-07-06 |
| Nigeria | 25% | Source: PwC Worldwide Tax Summaries — Nigeria (Individual, Income determination) · as of 2026-05-29 |
| Difference | −25 pp | Nigeria higher |
Nigeria has a capital gains tax rate of 25%, 25pp above New Zealand's 0%. The 175-country average is 10.3%: New Zealand sits below it, Nigeria sits above it.
Crypto Tax
| Country | Rate | Source |
|---|---|---|
| New Zealand | 39% | Source: Inland Revenue (IRD) — "Crypto investors urged to get tax compliant" · as of 2026-04-20 |
| Nigeria | 25% | Source: EY Worldwide Personal Tax and Immigration Guide 2026 — Nigeria · as of 2025-10-01 |
| Difference | +14 pp | New Zealand higher |
New Zealand has a crypto tax rate of 39%, 14pp above Nigeria's 25%. The 88-country average is 13%: both sit above it. New Zealand's figure is dated 2026-04-20 and Nigeria's 2025-10-01, so the two rates come from different data vintages.
Wealth Tax
| Country | Rate | Source |
|---|---|---|
| New Zealand | 0% | Source: PWC Worldwide Tax Summaries — New Zealand (Net wealth/worth tax rates) · as of 2026-07-06 |
| Nigeria | 0% | Source: PWC Worldwide Tax Summaries — Nigeria (Individual, Other taxes) · as of 2026-05-29 |
| Difference | 0 pp | displayed rates match |
New Zealand and Nigeria share the same wealth tax rate: 0%. The 193-country average is 0.1%: both sit below it.