Nigeria vs Cuba
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.
🇨🇺 Cuba — Provincial & Municipal Taxes
Cuba's 15 provinces and the special municipality of Isla de la Juventud have limited independent taxing powers under the centrally planned socialist system. The ONAT (Oficina Nacional de Administración Tributaria) administers national taxes, while provincial and municipal governments collect local fees for services. Cuba underwent significant economic reform since 2010 — allowing self-employment (cuentapropistas) and private business (MIPYMES from 2021). Currency unification (2021) significantly restructured the fiscal landscape. The US embargo continues to severely distort the economy.
Nigeria vs Cuba: Key Tax Differences (2026)
💰 Income Tax: 🇨🇺 Cuba has a higher top income tax rate (7–24% vs 15–50%). 🇳🇬 Nigeria is more favourable for high earners.
🛒 VAT/Sales Tax: Nigeria has a higher consumption tax (7.5% vs 0%).
🏢 Corporate Tax: 🇳🇬 Nigeria offers a lower corporate rate (25% vs 35%), which can influence business location decisions.
📈 Capital Gains: 🇳🇬 Nigeria taxes investment gains at a lower rate (10% vs 35%), benefiting investors.