Philippines vs Nigeria
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
🇵🇭 Philippines — Local Government Unit (LGU) Taxes
The Philippines' 82 provinces, 146 cities, and 1,488 municipalities levy business taxes (1%–2% of gross receipts), real property tax, and fees. Cities can levy local business taxes at their own rates within national caps. The local business tax is a major compliance burden for businesses operating across multiple LGUs. The BIR (Bureau of Internal Revenue) administers national taxes. The Create Act (2021) significantly reformed corporate income tax rates.
🇳🇬 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.
Philippines vs Nigeria: Key Tax Differences (2026)
💰 Income Tax: 🇵🇭 Philippines has a higher top income tax rate (0–35% vs 7–24%). 🇳🇬 Nigeria is more favourable for high earners.
🛒 VAT/Sales Tax: Philippines has a higher consumption tax (12% vs 7.5%).
🏢 Corporate Tax: Corporate rates are similar in both countries (20–25% vs 25%).
📈 Capital Gains: 🇳🇬 Nigeria taxes investment gains at a lower rate (10% vs 15%), benefiting investors.