Nigeria vs Dominica
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.
🇩🇲 Dominica — Dominica Tax System
Dominica has progressive income tax up to 35%. No capital gains tax. VAT at 15%. The Citizenship by Investment programme (established 1993, the world's oldest) is a major budget contributor — CBI fees can be as low as $100,000. The 'Nature Isle' economy relies on eco-tourism and agriculture.
Nigeria vs Dominica: Key Tax Differences (2026)
💰 Income Tax: 🇩🇲 Dominica has a higher top income tax rate (7–24% vs 0–35%). 🇳🇬 Nigeria is more favourable for high earners.
🛒 VAT/Sales Tax: Dominica has a higher consumption tax (7.5% vs 15%).
🏢 Corporate Tax: Corporate rates are similar in both countries (25% vs 25%).
📈 Capital Gains: 🇩🇲 Dominica taxes investment gains at a lower rate (0% vs 10%), benefiting investors.