NG · AfricaAE · Asia
Nigeria vs United Arab Emirates: tax rates compared
Between the two, Nigeria's income tax rate (25%) tops United Arab Emirates's (0%) by 25pp. The 200-country average is 28%: both sit below 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 | AE | Difference |
|---|---|---|---|
| Income Tax | 25% | 0% | NG +25 pplargest gap |
| Corporate Tax | 30% | 9% | NG +21 pp |
| VAT | 7.5% | 5% | NG +2.5 pp |
| Capital Gains Tax | 25% | 0% | NG +25 pp |
| 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 |
| United Arab Emirates | 0% | Source: PWC Worldwide Tax Summaries — United Arab Emirates (Individual, Taxes on personal income) · as of 2026-03-12 |
| Difference | +25 pp | Nigeria higher |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| Nigeria | 30% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| United Arab Emirates | 9% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Difference | +21 pp | Nigeria higher |
Between the two, Nigeria's corporate tax rate (30%) tops United Arab Emirates's (9%) by 21pp. The 201-country average is 22.6%: Nigeria sits above it, United Arab Emirates sits below it.
VAT
| Country | Rate | Source |
|---|---|---|
| Nigeria | 7.5% | Source: PWC Worldwide Tax Summaries — Nigeria (Corporate, Other taxes) · as of 2026-05-29 |
| United Arab Emirates | 5% | Source: PWC Worldwide Tax Summaries — United Arab Emirates (Corporate, Other taxes) · as of 2026-03-12 |
| Difference | +2.5 pp | Nigeria higher |
Between the two, Nigeria's VAT rate (7.5%) tops United Arab Emirates's (5%) by 2.5pp. The 181-country average is 15%: both sit below it.
Capital Gains Tax
| Country | Rate | Source |
|---|---|---|
| Nigeria | 25% | Source: PwC Worldwide Tax Summaries — Nigeria (Individual, Income determination) · as of 2026-05-29 |
| United Arab Emirates | 0% | Source: PWC Worldwide Tax Summaries — United Arab Emirates (Individual, Income determination) · as of 2026-03-12 |
| Difference | +25 pp | Nigeria higher |
Between the two, Nigeria's capital gains tax rate (25%) tops United Arab Emirates's (0%) by 25pp. The 175-country average is 10.3%: Nigeria sits above it, United Arab Emirates 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 |
| United Arab Emirates | 0% | Source: PwC Worldwide Tax Summaries — United Arab Emirates (Individual, Income determination) · as of 2026-03-12 |
| Difference | +25 pp | Nigeria higher |
Between the two, Nigeria's crypto tax rate (25%) tops United Arab Emirates's (0%) by 25pp. The 88-country average is 13%: Nigeria sits above it, United Arab Emirates sits below it. Nigeria's figure is dated 2025-10-01 and United Arab Emirates's 2026-03-12, 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 |
| United Arab Emirates | 0% | Source: PWC Worldwide Tax Summaries — United Arab Emirates (Individual, Other taxes) · as of 2026-03-12 |
| Difference | 0 pp | displayed rates match |
There's no gap here — Nigeria and United Arab Emirates both post a wealth tax rate of 0%. The 193-country average is 0.1%: both sit below it.