NG · AfricaUG · Africa
Nigeria vs Uganda: tax rates compared
Uganda has an income tax rate of 40%, 15pp above Nigeria's 25%. The 200-country average is 28%: Nigeria sits below it, Uganda sits above it.
Verified data covers five of the six tracked tax types for both countries; every rate below is cited to its source and dated.
At a glance
| Tax | NG | UG | Difference |
|---|---|---|---|
| Income Tax | 25% | 40% | UG +15 pp |
| Corporate Tax | 30% | 30% | match |
| VAT | 7.5% | 18% | UG +10.5 pp |
| Capital Gains Tax | 25% | 0% | NG +25 pplargest gap |
| 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 |
| Uganda | 40% | Source: PWC Worldwide Tax Summaries — Uganda (Individual, Taxes on personal income) · as of 2026-01-12 |
| Difference | −15 pp | Uganda higher |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| Nigeria | 30% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Uganda | 30% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Difference | 0 pp | displayed rates match |
Nigeria and Uganda share the same corporate tax rate: 30%. 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 |
| Uganda | 18% | Source: PWC Worldwide Tax Summaries — Uganda (Corporate, Other taxes) · as of 2026-01-12 |
| Difference | −10.5 pp | Uganda higher |
Uganda has a VAT rate of 18%, 10.5pp above Nigeria's 7.5%. The 181-country average is 15%: Nigeria sits below it, Uganda 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 |
| Uganda | 0% | Source: PWC Worldwide Tax Summaries — Uganda (Individual, Income determination) · as of 2026-01-12 |
| Difference | +25 pp | Nigeria higher |
Nigeria has a capital gains tax rate of 25%, 25pp above Uganda's 0%. The 175-country average is 10.3%: Nigeria sits above it, Uganda sits below it.
Wealth Tax
| Country | Rate | Source |
|---|---|---|
| Nigeria | 0% | Source: PWC Worldwide Tax Summaries — Nigeria (Individual, Other taxes) · as of 2026-05-29 |
| Uganda | 0% | Source: PWC Worldwide Tax Summaries — Uganda (Individual, Other taxes) · as of 2026-01-12 |
| Difference | 0 pp | displayed rates match |
Nigeria and Uganda share the same wealth tax rate: 0%. The 193-country average is 0.1%: both sit below it.
Not covered for both countries yet: Crypto Tax.