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Nigeria vs Bulgaria
Tax Rate Comparison

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

🇳🇬 Nigeria
vs
🇧🇬 Bulgaria
Tax Year:

💰 Personal Income Tax Calculator

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

Enter your annual income above to see your personal tax comparison →

Individual Income Tax (Top Marginal Rate)

Top Income Tax Rate
7–24%
Tax reform bill (2024) restructuring rates; implementation phased
No change
10%
10% flat; EU lowest; reform pressure growing with deficits
No change

VAT / GST / Sales Tax

VAT / GST / Sales Tax
7.5%
7.5% maintained; reform bill proposes higher rate
No change
9–20%
Standard 20%; 9% for hospitality
No change

Corporate Tax Rate

Corporate Tax Rate
25%
Reform bill reducing to 25% for large companies
-5.0pp vs 2025
10%
10% maintained; Pillar Two compliance active
No change

Capital Gains Tax

Capital Gains Tax
10%
10% stable
No change
10%
10% flat
No change

Social Security & Payroll

Social Security / Payroll
18%
18% total maintained; pension fund growing
No change
~32.7%
Pension system under significant pressure
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.

🇧🇬 BulgariaMunicipal Taxes

Bulgaria's 265 municipalities set local tax rates within nationally defined bands. Property tax (danuk varhu nedvizhimi imoti) is levied at 0.01%–0.45% of the property's tax value (set by municipalities). Vehicle tax and patent tax for micro-enterprises are also locally determined. Sofia Municipality applies higher property tax coefficients than rural areas. Bulgaria has the EU's lowest flat income and corporate tax rates at 10%, making it a competitive jurisdiction for businesses.

⚠️ 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 Bulgaria: Key Tax Differences (2026)

💰 Income Tax: 🇳🇬 Nigeria has a higher top income tax rate (7–24% vs 10%). 🇧🇬 Bulgaria is more favourable for high earners.

🛒 VAT/Sales Tax: Bulgaria has a higher consumption tax (7.5% vs 9–20%).

🏢 Corporate Tax: 🇧🇬 Bulgaria offers a lower corporate rate (10% vs 25%), which can influence business location decisions.

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All 🇳🇬 Nigeria comparisons →All 🇧🇬 Bulgaria comparisons →