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Nigeria vs France
Tax Rate Comparison

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

πŸ‡³πŸ‡¬ Nigeria
vs
πŸ‡«πŸ‡· France
Tax Year:

πŸ’° Personal Income Tax Calculator

Enter your income to see your estimated annual tax liability in each country β€” side by side.

Enter your annual income above to see your personal tax comparison β†’
Individual Income Tax (Top Marginal Rate)
Top Income Tax Rate
7–24%
Tax reform bill (2024) restructuring rates; implementation phased
No change
0–45%
Surcharges normalized; inflation adjustment
No change
VAT / GST / Sales Tax
VAT / GST / Sales Tax
7.5%
7.5% maintained; reform bill proposes higher rate
No change
5.5–20%
Standard 20% maintained
No change
Corporate Tax Rate
Corporate Tax Rate
25%
Reform bill reducing to 25% for large companies
β–Ό -5.0pp vs 2025
25%
Large company surcharge expired; flat 25%
No change
Capital Gains Tax
Capital Gains Tax
10%
10% stable
No change
30%
PFU at 30% maintained
No change
Social Security & Payroll
Social Security / Payroll
18%
18% total maintained; pension fund growing
No change
~45%
Contribution rates stable; healthcare costs rising
No change
State, Regional & Local Taxes

πŸ‡³πŸ‡¬ Nigeria β€” 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.

πŸ‡«πŸ‡· France β€” Local & Regional Contributions

France's 18 regions and 96 metropolitan departments do not set income tax but levy business taxes (CFE; CVAE abolished 2024). Taxe foncière (property tax) is set by communes and has risen sharply. Taxe d'habitation was abolished for primary residences. Employers pay apprenticeship tax (0.68%) and professional training levies.

⚠️ 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 France: Key Tax Differences (2026)

πŸ’° Income Tax: πŸ‡«πŸ‡· France has a higher top income tax rate (7–24% vs 0–45%). πŸ‡³πŸ‡¬ Nigeria is more favourable for high earners.

πŸ›’ VAT/Sales Tax: France has a higher consumption tax (7.5% vs 5.5–20%).

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

πŸ“ˆ Capital Gains: πŸ‡³πŸ‡¬ Nigeria taxes investment gains at a lower rate (10% vs 30%), benefiting investors.

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