NG · AfricaUS · Americas
Nigeria vs United States: tax rates compared
United States's income tax rate is 18.7pp higher than Nigeria's (43.7% vs 25%). The 200-country average is 28%: Nigeria sits below it, United States sits above it. Nigeria's figure is dated 2026-05-29 and United States's 2025-01-01, so the two rates come from different data vintages.
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 | US | Difference |
|---|---|---|---|
| Income Tax | 25% | 43.7% | US +18.7 pplargest gap |
| Corporate Tax | 30% | 25.6% | NG +4.4 pp |
| Capital Gains Tax | 25% | 20% | NG +5 pp |
| Crypto Tax | 25% | 20% | NG +5 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 States | 43.7% | Source: OECD Tax Database — Top statutory personal income tax rates · as of 2025-01-01 |
| Difference | −18.7 pp | United States higher |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| Nigeria | 30% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| United States | 25.6% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Difference | +4.4 pp | Nigeria higher |
Nigeria's corporate tax rate is 4.4pp higher than United States's (30% vs 25.6%). The 201-country average is 22.6%: both sit above it.
Capital Gains Tax
| Country | Rate | Source |
|---|---|---|
| Nigeria | 25% | Source: PwC Worldwide Tax Summaries — Nigeria (Individual, Income determination) · as of 2026-05-29 |
| United States | 20% | Source: PWC Worldwide Tax Summaries — United States (Individual, Other taxes) · as of 2025-01-01 |
| Difference | +5 pp | Nigeria higher |
Nigeria's capital gains tax rate is 5pp higher than United States's (25% vs 20%). The 175-country average is 10.3%: both sit above it. Nigeria's figure is dated 2026-05-29 and United States's 2025-01-01, 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 |
| United States | 20% | Source: IRS Publication 550 (2025), Investment Income and Expenses · as of 2025-01-01 |
| Difference | +5 pp | Nigeria higher |
Nigeria's crypto tax rate is 5pp higher than United States's (25% vs 20%). 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 |
| United States | 0% | Source: PWC Worldwide Tax Summaries — United States (Individual, Other taxes) · as of 2026-03-18 |
| Difference | 0 pp | displayed rates match |
Nigeria's wealth tax rate is identical to United States's — both sit at 0%. The 193-country average is 0.1%: both sit below it.
Not covered for both countries yet: VAT.