NG · AfricaZM · Africa
Nigeria vs Zambia: tax rates compared
Zambia has an income tax rate of 37%, 12pp above Nigeria's 25%. The 200-country average is 28%: Nigeria sits below it, Zambia 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 | ZM | Difference |
|---|---|---|---|
| Income Tax | 25% | 37% | ZM +12 pp |
| Corporate Tax | 30% | 30% | match |
| VAT | 7.5% | 16% | ZM +8.5 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 |
| Zambia | 37% | Source: PWC Worldwide Tax Summaries — Zambia (Individual, Taxes on personal income) · as of 2026-01-01 |
| Difference | −12 pp | Zambia higher |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| Nigeria | 30% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Zambia | 30% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Difference | 0 pp | displayed rates match |
Nigeria and Zambia 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 |
| Zambia | 16% | Source: PWC Worldwide Tax Summaries — Zambia (Corporate, Other taxes) · as of 2026-03-20 |
| Difference | −8.5 pp | Zambia higher |
Zambia has a VAT rate of 16%, 8.5pp above Nigeria's 7.5%. The 181-country average is 15%: Nigeria sits below it, Zambia 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 |
| Zambia | 0% | Source: PWC Worldwide Tax Summaries — Zambia (Individual, Income determination) · as of 2026-03-20 |
| Difference | +25 pp | Nigeria higher |
Nigeria has a capital gains tax rate of 25%, 25pp above Zambia's 0%. The 175-country average is 10.3%: Nigeria sits above it, Zambia sits below it.
Wealth Tax
| Country | Rate | Source |
|---|---|---|
| Nigeria | 0% | Source: PWC Worldwide Tax Summaries — Nigeria (Individual, Other taxes) · as of 2026-05-29 |
| Zambia | 0% | Source: PWC Worldwide Tax Summaries — Zambia (Individual, Other taxes) · as of 2026-03-20 |
| Difference | 0 pp | displayed rates match |
Nigeria and Zambia 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.