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Eritrea vs Nigeria
Tax Rate Comparison

Enter your income below for a personal tax estimate, then scroll down for full rate breakdowns.

πŸ‡ͺπŸ‡· Eritrea
vs
πŸ‡³πŸ‡¬ Nigeria
Tax Year:

πŸ’° Personal Income Tax Calculator

Enter your income to see your estimated annual tax liability in each country β€” side by side.

Enter your annual income above to see your personal tax comparison β†’
Individual Income Tax (Top Marginal Rate)
Top Income Tax Rate
0–38%
No change
7–24%
Tax reform bill (2024) restructuring rates; implementation phased
No change
VAT / GST / Sales Tax
VAT / GST / Sales Tax
5%
No change
7.5%
7.5% maintained; reform bill proposes higher rate
No change
Corporate Tax Rate
Corporate Tax Rate
30%
No change
25%
Reform bill reducing to 25% for large companies
β–Ό -5.0pp vs 2025
Capital Gains Tax
Capital Gains Tax
Taxed as income
No change
10%
10% stable
No change
Social Security & Payroll
Social Security / Payroll
4% + 10%
No change
18%
18% total maintained; pension fund growing
No change
State, Regional & Local Taxes

πŸ‡ͺπŸ‡· Eritrea β€” Eritrea Tax System

Eritrea has a progressive income tax up to 38%. Uniquely, it levies a 2% 'diaspora tax' on Eritrean citizens living abroad β€” a controversial policy condemned by the UN. Corporate tax is 30%. The highly centralized command economy under President Isaias Afwerki limits private sector activity. Mining (gold, copper, zinc) is the main formal revenue sector. International sanctions apply.

πŸ‡³πŸ‡¬ 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.

⚠️ Disclaimer: Rates shown are standard top/headline rates for informational purposes. Actual tax liability depends on income level, residency, deductions, and tax treaties. 2025–2026 data reflects announced or enacted rates and may be subject to change. Not financial or legal advice.

Eritrea vs Nigeria: Key Tax Differences (2026)

πŸ’° Income Tax: πŸ‡ͺπŸ‡· Eritrea has a higher top income tax rate (0–38% vs 7–24%). πŸ‡³πŸ‡¬ Nigeria is more favourable for high earners.

πŸ›’ VAT/Sales Tax: Nigeria has a higher consumption tax (5% vs 7.5%).

🏒 Corporate Tax: πŸ‡³πŸ‡¬ Nigeria offers a lower corporate rate (25% vs 30%), which can influence business location decisions.

πŸ“ˆ Capital Gains: πŸ‡³πŸ‡¬ Nigeria taxes investment gains at a lower rate (10% vs 30%), benefiting investors.

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