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Nigeria vs Egypt
Tax Rate Comparison

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

🇳🇬 Nigeria
vs
🇪🇬 Egypt
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
0–27.5%
Reform ongoing; threshold adjustments for inflation
No change

VAT / GST / Sales Tax

VAT / GST / Sales Tax
7.5%
7.5% maintained; reform bill proposes higher rate
No change
14%
No rate change expected; compliance focus
No change

Corporate Tax Rate

Corporate Tax Rate
25%
Reform bill reducing to 25% for large companies
-5.0pp vs 2025
22.5%
22.5% maintained; free zone benefits continue
No change

Capital Gains Tax

Capital Gains Tax
10%
10% stable
No change
10%
10% on securities; real estate tax expanding
No change

Social Security & Payroll

Social Security / Payroll
18%
18% total maintained; pension fund growing
No change
~40%
New law fully in effect; contribution ceiling rising
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.

🇪🇬 EgyptLocal Administration & Governorate Taxes

Egypt's 27 governorates do not levy separate income taxes — this is set at the national level. However, local authorities collect fees and levies for commercial activities, signage, and property. The Real Estate Tax is nationally administered with locally assessed values. Stamp duties apply to various commercial transactions. The government has been expanding the tax base and improving compliance through mandatory e-invoicing (since 2020 for large taxpayers, progressively expanded).

⚠️ 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 Egypt: Key Tax Differences (2026)

💰 Income Tax: 🇪🇬 Egypt has a higher top income tax rate (7–24% vs 0–27.5%). 🇳🇬 Nigeria is more favourable for high earners.

🛒 VAT/Sales Tax: Egypt has a higher consumption tax (7.5% vs 14%).

🏢 Corporate Tax: 🇪🇬 Egypt offers a lower corporate rate (22.5% vs 25%), which can influence business location decisions.

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All 🇳🇬 Nigeria comparisons →All 🇪🇬 Egypt comparisons →