Antigua and Barbuda vs Nigeria
Tax Rate Comparison
Enter your income below for a personal tax estimate, then scroll down for full rate breakdowns.
๐ฐ Personal Income Tax Calculator
Enter your income to see your estimated annual tax liability in each country โ side by side.
๐ฆ๐ฌ Antigua and Barbuda โ Antigua & Barbuda Tax System
Antigua and Barbuda has no personal income tax โ abolished in 1976. Revenue comes from a 15% VAT, property taxes, and trade duties. The country operates a Citizenship by Investment programme attractive to HNWIs. Offshore financial services and tourism dominate. A member of CARICOM and OECS.
๐ณ๐ฌ Nigeria โ State & Local Government Taxes
Nigeria's 36 states and FCT each have their own Personal Income Tax Law (PITL), though rates follow a national schedule. States levy property rates, land use charges, and business premises levies. The 774 local government areas (LGAs) levy tenement rates and market fees. Only federal employees and residents in the FCT pay federal income tax to FIRS; all others pay to state tax authorities. VAT revenue is shared: 15% FIRS, 50% states, 35% LGAs.
Antigua and Barbuda vs Nigeria: Key Tax Differences (2026)
๐ฐ Income Tax: ๐ณ๐ฌ Nigeria has a higher top income tax rate (0% vs 7โ24%). ๐ฆ๐ฌ Antigua and Barbuda is more favourable for high earners.
๐ VAT/Sales Tax: Antigua and Barbuda has a higher consumption tax (15% vs 7.5%).
๐ข Corporate Tax: Corporate rates are similar in both countries (25% vs 25%).
๐ Capital Gains: ๐ฆ๐ฌ Antigua and Barbuda taxes investment gains at a lower rate (0% vs 10%), benefiting investors.