Nigeria vs Vanuatu
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»πΊ Vanuatu β Vanuatu Tax System
Vanuatu has no income tax, no capital gains tax, no inheritance tax, and no withholding tax β one of the world's most tax-free jurisdictions. Revenue comes from VAT at 15% and import duties. The Vanuatu Development Support Programme (VDSP) citizenship by investment programme is very popular. Port Vila is a growing offshore financial centre.
Nigeria vs Vanuatu: Key Tax Differences (2026)
π° Income Tax: π³π¬ Nigeria has a higher top income tax rate (7β24% vs 0%). π»πΊ Vanuatu is more favourable for high earners.
π VAT/Sales Tax: Vanuatu has a higher consumption tax (7.5% vs 15%).
π’ Corporate Tax: π»πΊ Vanuatu offers a lower corporate rate (0% vs 25%), which can influence business location decisions.
π Capital Gains: π»πΊ Vanuatu taxes investment gains at a lower rate (0% vs 10%), benefiting investors.