NG · AfricaES · Europe
Nigeria vs Spain: tax rates compared
Spain has an income tax rate of 48.6%, 23.6pp above Nigeria's 25%. The 200-country average is 28%: Nigeria sits below it, Spain sits above it. Nigeria's figure is dated 2026-05-29 and Spain'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 | ES | Difference |
|---|---|---|---|
| Income Tax | 25% | 48.6% | ES +23.6 pplargest gap |
| Corporate Tax | 30% | 25% | NG +5 pp |
| VAT | 7.5% | 21% | ES +13.5 pp |
| Capital Gains Tax | 25% | 30% | ES +5 pp |
| Crypto Tax | 25% | 30% | ES +5 pp |
| Wealth Tax | 0% | 3.5% | ES +3.5 pp |
Income Tax
| Country | Rate | Source |
|---|---|---|
| Nigeria | 25% | Source: PWC Worldwide Tax Summaries — Nigeria (Individual, Taxes on personal income) · as of 2026-05-29 |
| Spain | 48.6% | Source: OECD Tax Database — Top statutory personal income tax rates · as of 2025-01-01 |
| Difference | −23.6 pp | Spain higher |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| Nigeria | 30% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Spain | 25% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Difference | +5 pp | Nigeria higher |
Nigeria has a corporate tax rate of 30%, 5pp above Spain's 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 |
| Spain | 21% | Source: PWC Worldwide Tax Summaries — Spain (Corporate, Other taxes) · as of 2025-12-31 |
| Difference | −13.5 pp | Spain higher |
Spain has a VAT rate of 21%, 13.5pp above Nigeria's 7.5%. The 181-country average is 15%: Nigeria sits below it, Spain sits above it. Nigeria's figure is dated 2026-05-29 and Spain's 2025-12-31, 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 |
| Spain | 30% | Source: PwC Worldwide Tax Summaries — Spain, Individual - Income determination · as of 2025-12-31 |
| Difference | −5 pp | Spain higher |
Spain has a capital gains tax rate of 30%, 5pp above Nigeria's 25%. The 175-country average is 10.3%: both sit above it. Nigeria's figure is dated 2026-05-29 and Spain's 2025-12-31, so the two rates come from different data vintages.
Crypto Tax
| Country | Rate | Source |
|---|---|---|
| Nigeria | 25% | Source: EY Worldwide Personal Tax and Immigration Guide 2026 — Nigeria · as of 2025-10-01 |
| Spain | 30% | Source: Agencia Tributaria — Manual Práctico Renta 2025, Compra y venta de monedas virtuales: tributación en el IRPF del inversor · as of 2025-01-01 |
| Difference | −5 pp | Spain higher |
Spain has a crypto tax rate of 30%, 5pp above Nigeria's 25%. The 88-country average is 13%: both sit above it.
Wealth Tax
| Country | Rate | Source |
|---|---|---|
| Nigeria | 0% | Source: PWC Worldwide Tax Summaries — Nigeria (Individual, Other taxes) · as of 2026-05-29 |
| Spain | 3.5% | Source: PWC Worldwide Tax Summaries — Spain (Individual, Other taxes) · as of 2025-12-31 |
| Difference | −3.5 pp | Spain higher |
Spain has a wealth tax rate of 3.5%, 3.5pp above Nigeria's 0%. The 193-country average is 0.1%: Nigeria sits below it, Spain sits above it. Nigeria's figure is dated 2026-05-29 and Spain's 2025-12-31, so the two rates come from different data vintages.