Nigeria vs Kenya
Tax Rate Comparison
Enter your income below for a personal tax estimate, then scroll down for full rate breakdowns.
π° Personal Income Tax Calculator
Enter your income to see your estimated annual tax liability in each country β side by side.
π³π¬ 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.
π°πͺ Kenya β County & Local Authority Taxes
Kenya's 47 counties levy business permits (single business permit), property rates, and various local service charges. County governments have own-source revenue from markets, parking, land rates, and entertainment taxes. The Kenya Revenue Authority (KRA) administers national taxes. A housing levy of 1.5% of gross salary (employer+employee) was introduced in 2023. The digital service tax (DST) at 1.5% on digital marketplace revenues was replaced by a significant economic presence tax framework.
Nigeria vs Kenya: Key Tax Differences (2026)
π° Income Tax: π°πͺ Kenya has a higher top income tax rate (7β24% vs 10β35%). π³π¬ Nigeria is more favourable for high earners.
π VAT/Sales Tax: Kenya has a higher consumption tax (7.5% vs 16%).
π’ Corporate Tax: π³π¬ Nigeria offers a lower corporate rate (25% vs 30%), which can influence business location decisions.
π Capital Gains: π³π¬ Nigeria taxes investment gains at a lower rate (10% vs 15%), benefiting investors.