Nigeria vs Azerbaijan
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
🇳🇬 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.
🇦🇿 Azerbaijan — Municipal & Local Taxes
Azerbaijan's 67 districts and Baku have limited independent tax powers. The Ministry of Taxes administers all national taxes centrally. Municipalities collect land and property taxes within national frameworks. Oil and gas companies operate under Production Sharing Agreements (PSAs) with the state oil company SOCAR, which have special tax provisions. ASAN (service centres) have modernized tax filing considerably. The Strategic Road Map (2016) targets economic diversification away from oil revenue dependency.
Nigeria vs Azerbaijan: Key Tax Differences (2026)
💰 Income Tax: 🇦🇿 Azerbaijan has a higher top income tax rate (7–24% vs 14–25%). 🇳🇬 Nigeria is more favourable for high earners.
🛒 VAT/Sales Tax: Azerbaijan has a higher consumption tax (7.5% vs 18%).
🏢 Corporate Tax: 🇦🇿 Azerbaijan offers a lower corporate rate (20% vs 25%), which can influence business location decisions.
📈 Capital Gains: 🇳🇬 Nigeria taxes investment gains at a lower rate (10% vs 20%), benefiting investors.