NG · AfricaSC · Africa
Nigeria vs Seychelles: tax rates compared
Seychelles's income tax rate is 5pp higher than Nigeria's (30% vs 25%). The 200-country average is 28%: Nigeria sits below it, Seychelles sits above it. Nigeria's figure is dated 2026-05-29 and Seychelles's 2018-06-01, 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 | SC | Difference |
|---|---|---|---|
| Income Tax | 25% | 30% | SC +5 pp |
| Corporate Tax | 30% | 25% | NG +5 pp |
| VAT | 7.5% | 15% | SC +7.5 pp |
| Capital Gains Tax | 25% | 0% | NG +25 pplargest gap |
| Crypto Tax | 25% | 0% | NG +25 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 |
| Seychelles | 30% | Source: Seychelles Revenue Commission — Income and Non-Monetary Benefits Tax · as of 2018-06-01 |
| Difference | −5 pp | Seychelles higher |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| Nigeria | 30% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Seychelles | 25% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Difference | +5 pp | Nigeria higher |
Nigeria's corporate tax rate is 5pp higher than Seychelles's (30% vs 25%). 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 |
| Seychelles | 15% | Source: Seychelles Revenue Commission · as of 2010-01-01 |
| Difference | −7.5 pp | Seychelles higher |
Seychelles's VAT rate is 7.5pp higher than Nigeria's (15% vs 7.5%). The 181-country average is 15%: Nigeria sits below it, Seychelles matches the world average. Nigeria's figure is dated 2026-05-29 and Seychelles's 2010-01-01, so the two rates come from different data vintages.
Capital Gains Tax
| Country | Rate | Source |
|---|---|---|
| Nigeria | 25% | Source: PwC Worldwide Tax Summaries — Nigeria (Individual, Income determination) · as of 2026-05-29 |
| Seychelles | 0% | Source: Seychelles Revenue Commission — The Seychelles Tax System · as of 2026-07-19 |
| Difference | +25 pp | Nigeria higher |
Nigeria's capital gains tax rate is 25pp higher than Seychelles's (25% vs 0%). The 175-country average is 10.3%: Nigeria sits above it, Seychelles sits below it.
Crypto Tax
| Country | Rate | Source |
|---|---|---|
| Nigeria | 25% | Source: EY Worldwide Personal Tax and Immigration Guide 2026 — Nigeria · as of 2025-10-01 |
| Seychelles | 0% | Source: Seychelles Revenue Commission — The Seychelles Tax System · as of 2026-07-19 |
| Difference | +25 pp | Nigeria higher |
Nigeria's crypto tax rate is 25pp higher than Seychelles's (25% vs 0%). The 88-country average is 13%: Nigeria sits above it, Seychelles sits below it. Nigeria's figure is dated 2025-10-01 and Seychelles's 2026-07-19, 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 |
| Seychelles | 0% | Source: Seychelles Revenue Commission · as of 2026-07-18 |
| Difference | 0 pp | displayed rates match |
Nigeria's wealth tax rate is identical to Seychelles's — both sit at 0%. The 193-country average is 0.1%: both sit below it.