Benin vs Nigeria
Tax Rate Comparison
Enter your income below for a personal tax estimate, then scroll down for full rate breakdowns.
💰 Personal Income Tax Calculator
Enter your income to see your estimated annual tax liability in each country — side by side.
Individual Income Tax (Top Marginal Rate)
VAT / GST / Sales Tax
Corporate Tax Rate
Capital Gains Tax
Social Security & Payroll
🇧🇯 Benin — Benin Tax System
Benin has a progressive income tax up to 45%. TVA is 18%. The Direction Générale des Impôts administers taxation. Benin is noted as one of West Africa's more stable democracies and is implementing ambitious economic reforms under President Patrice Talon. The Port of Cotonou is a major transit hub. Cotton exports and re-export trade with Nigeria are economic pillars.
🇳🇬 Nigeria — 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.
Benin vs Nigeria: Key Tax Differences (2026)
💰 Income Tax: 🇧🇯 Benin has a higher top income tax rate (0–45% vs 7–24%). 🇳🇬 Nigeria is more favourable for high earners.
🛒 VAT/Sales Tax: Benin has a higher consumption tax (18% vs 7.5%).
🏢 Corporate Tax: 🇳🇬 Nigeria offers a lower corporate rate (25% vs 30%), which can influence business location decisions.
📈 Capital Gains: 🇳🇬 Nigeria taxes investment gains at a lower rate (10% vs 30%), benefiting investors.