NG · AfricaZA · Africa
Nigeria vs South Africa: tax rates compared
South Africa's income tax rate is 20pp higher than Nigeria's (45% vs 25%). The 200-country average is 28%: Nigeria sits below it, South Africa sits above it.
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 | ZA | Difference |
|---|---|---|---|
| Income Tax | 25% | 45% | ZA +20 pplargest gap |
| Corporate Tax | 30% | 27% | NG +3 pp |
| VAT | 7.5% | 15% | ZA +7.5 pp |
| Capital Gains Tax | 25% | 18% | NG +7 pp |
| Crypto Tax | 25% | 18% | NG +7 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 |
| South Africa | 45% | Source: PWC Worldwide Tax Summaries — South Africa (Individual, Taxes on personal income) · as of 2026-03-01 |
| Difference | −20 pp | South Africa higher |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| Nigeria | 30% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| South Africa | 27% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Difference | +3 pp | Nigeria higher |
Nigeria's corporate tax rate is 3pp higher than South Africa's (30% vs 27%). 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 |
| South Africa | 15% | Source: PWC Worldwide Tax Summaries — South Africa (Corporate, Other taxes) · as of 2026-05-29 |
| Difference | −7.5 pp | South Africa higher |
South Africa's VAT rate is 7.5pp higher than Nigeria's (15% vs 7.5%). The 181-country average is 15%: Nigeria sits below it, South Africa matches the world average.
Capital Gains Tax
| Country | Rate | Source |
|---|---|---|
| Nigeria | 25% | Source: PwC Worldwide Tax Summaries — Nigeria (Individual, Income determination) · as of 2026-05-29 |
| South Africa | 18% | Source: PWC Worldwide Tax Summaries — South Africa (Individual, Income determination) · as of 2026-05-29 |
| Difference | +7 pp | Nigeria higher |
Nigeria's capital gains tax rate is 7pp higher than South Africa's (25% vs 18%). 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 |
| South Africa | 18% | Source: South African Revenue Service — Crypto Assets & Tax · as of 2026-03-20 |
| Difference | +7 pp | Nigeria higher |
Nigeria's crypto tax rate is 7pp higher than South Africa's (25% vs 18%). The 88-country average is 13%: both sit above it. Nigeria's figure is dated 2025-10-01 and South Africa's 2026-03-20, 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 |
| South Africa | 0% | Source: PWC Worldwide Tax Summaries — South Africa (Individual, Other taxes) · as of 2026-05-29 |
| Difference | 0 pp | displayed rates match |
Nigeria's wealth tax rate is identical to South Africa's — both sit at 0%. The 193-country average is 0.1%: both sit below it.