Chile vs Nigeria
Tax Rate Comparison
Enter your income below for a personal tax estimate, then scroll down for full rate breakdowns.
π° Personal Income Tax Calculator
Enter your income to see your estimated annual tax liability in each country β side by side.
π¨π± Chile β Municipal & Regional Taxes
Chile's 16 regions and 346 municipalities do not levy separate income taxes. Municipalities charge patente municipal (business licence fee) based on capital, typically 0.25%β0.5% of net equity/year, capped at ~$8,000 USD. Property tax (contribuciones de bienes raΓces) is national in structure but rates vary 0.075%β1.2% by property type. The SII (tax authority) is national. The Royalty Minero (mining royalty) is a significant revenue source in copper-producing regions.
π³π¬ Nigeria β 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.
Chile vs Nigeria: Key Tax Differences (2026)
π° Income Tax: π¨π± Chile has a higher top income tax rate (0β40% vs 7β24%). π³π¬ Nigeria is more favourable for high earners.
π VAT/Sales Tax: Chile has a higher consumption tax (19% vs 7.5%).
π’ Corporate Tax: π³π¬ Nigeria offers a lower corporate rate (25% vs 27%), which can influence business location decisions.
π Capital Gains: π³π¬ Nigeria taxes investment gains at a lower rate (10% vs 22%), benefiting investors.