NG · AfricaPT · Europe
Nigeria vs Portugal: tax rates compared
Between the two, Portugal's income tax rate (53%) tops Nigeria's (25%) by 28pp. The 200-country average is 28%: Nigeria sits below it, Portugal sits above it. Nigeria's figure is dated 2026-05-29 and Portugal's 2025-01-01, 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 | NG | PT | Difference |
|---|---|---|---|
| Income Tax | 25% | 53% | PT +28 pplargest gap |
| Corporate Tax | 30% | 30.5% | PT +0.5 pp |
| VAT | 7.5% | 23% | PT +15.5 pp |
| Capital Gains Tax | 25% | 28% | PT +3 pp |
| Crypto Tax | 25% | 28% | PT +3 pp |
| Wealth Tax | 0% | 0% | match |
Income Tax
| Country | Rate | Source |
|---|---|---|
| Nigeria | 25% | Source: PWC Worldwide Tax Summaries — Nigeria (Individual, Taxes on personal income) · as of 2026-05-29 |
| Portugal | 53% | Source: OECD Tax Database — Top statutory personal income tax rates · as of 2025-01-01 |
| Difference | −28 pp | Portugal higher |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| Nigeria | 30% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Portugal | 30.5% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Difference | −0.5 pp | Portugal higher |
Between the two, Portugal's corporate tax rate (30.5%) tops Nigeria's (30%) by 0.5pp. The 201-country average is 22.6%: both sit above it.
VAT
| Country | Rate | Source |
|---|---|---|
| Nigeria | 7.5% | Source: PWC Worldwide Tax Summaries — Nigeria (Corporate, Other taxes) · as of 2026-05-29 |
| Portugal | 23% | Source: PWC Worldwide Tax Summaries — Portugal (Corporate, Other taxes) · as of 2026-07-24 |
| Difference | −15.5 pp | Portugal higher |
Between the two, Portugal's VAT rate (23%) tops Nigeria's (7.5%) by 15.5pp. The 181-country average is 15%: Nigeria sits below it, Portugal sits above it.
Capital Gains Tax
| Country | Rate | Source |
|---|---|---|
| Nigeria | 25% | Source: PwC Worldwide Tax Summaries — Nigeria (Individual, Income determination) · as of 2026-05-29 |
| Portugal | 28% | Source: PWC Worldwide Tax Summaries — Portugal (Individual, Income determination) · as of 2026-07-24 |
| Difference | −3 pp | Portugal higher |
Between the two, Portugal's capital gains tax rate (28%) tops Nigeria's (25%) by 3pp. The 175-country average is 10.3%: both sit above it.
Crypto Tax
| Country | Rate | Source |
|---|---|---|
| Nigeria | 25% | Source: EY Worldwide Personal Tax and Immigration Guide 2026 — Nigeria · as of 2025-10-01 |
| Portugal | 28% | Source: Autoridade Tributária e Aduaneira — Criptoativos: Conceito fiscal e tributação · as of 2026-06-25 |
| Difference | −3 pp | Portugal higher |
Between the two, Portugal's crypto tax rate (28%) tops Nigeria's (25%) by 3pp. The 88-country average is 13%: both sit above it. Nigeria's figure is dated 2025-10-01 and Portugal's 2026-06-25, so the two rates come from different data vintages.
Wealth Tax
| Country | Rate | Source |
|---|---|---|
| Nigeria | 0% | Source: PWC Worldwide Tax Summaries — Nigeria (Individual, Other taxes) · as of 2026-05-29 |
| Portugal | 0% | Source: PWC Worldwide Tax Summaries — Portugal (Individual, Other taxes) · as of 2026-01-05 |
| Difference | 0 pp | displayed rates match |
There's no gap here — Nigeria and Portugal both post a wealth tax rate of 0%. The 193-country average is 0.1%: both sit below it.