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Nigeria vs Bolivia
Tax Rate Comparison

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

🇳🇬 Nigeria
vs
🇧🇴 Bolivia
Tax Year:

💰 Personal Income Tax Calculator

Enter your income to see your estimated annual tax liability in each country — side by side.

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Individual Income Tax (Top Marginal Rate)

Top Income Tax Rate
7–24%
Tax reform bill (2024) restructuring rates; implementation phased
No change
13%
RC-IVA 13% maintained
No change

VAT / GST / Sales Tax

VAT / GST / Sales Tax
7.5%
7.5% maintained; reform bill proposes higher rate
No change
13%
13% IVA; possible reform discussions
No change

Corporate Tax Rate

Corporate Tax Rate
25%
Reform bill reducing to 25% for large companies
-5.0pp vs 2025
25%
25% IUE; natural gas revenue declining
No change

Capital Gains Tax

Capital Gains Tax
10%
10% stable
No change
25%
25% via IUE
No change

Social Security & Payroll

Social Security / Payroll
18%
18% total maintained; pension fund growing
No change
~21.5%
AFP system; pension adequacy concerns
No change
State, Regional & Local Taxes

🇳🇬 NigeriaState & 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.

🇧🇴 BoliviaDepartmental & Municipal Taxes

Bolivia's 9 departments and 339 municipalities have their own tax powers. Municipalities levy the Impuesto a la Propiedad de Bienes Inmuebles (IPBI) on real property and the Impuesto Municipal a las Transferencias (IMT) on property transfers. Departmental governments receive shares of natural resource royalties. The National Tax Service (SIN) administers national taxes. Bolivia has a unique tax system where there is no personal income tax in the traditional sense — instead, the RC-IVA (complementary VAT) effectively taxes income.

⚠️ 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.

Nigeria vs Bolivia: Key Tax Differences (2026)

💰 Income Tax: 🇳🇬 Nigeria has a higher top income tax rate (7–24% vs 13%). 🇧🇴 Bolivia is more favourable for high earners.

🛒 VAT/Sales Tax: Bolivia has a higher consumption tax (7.5% vs 13%).

🏢 Corporate Tax: Corporate rates are similar in both countries (25% vs 25%).

📈 Capital Gains: 🇳🇬 Nigeria taxes investment gains at a lower rate (10% vs 25%), benefiting investors.

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All 🇳🇬 Nigeria comparisons →All 🇧🇴 Bolivia comparisons →