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Poland vs Nigeria
Tax Rate Comparison

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

🇵🇱 Poland
vs
🇳🇬 Nigeria
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
12–32%
Potential third (40%) bracket for very high earners
No change
7–24%
Tax reform bill (2024) restructuring rates; implementation phased
No change

VAT / GST / Sales Tax

VAT / GST / Sales Tax
5–23%
Food VAT returning to 5% after 0% temporary measure
No change
7.5%
7.5% maintained; reform bill proposes higher rate
No change

Corporate Tax Rate

Corporate Tax Rate
9–19%
CIT stable; EU harmonization ongoing
No change
25%
Reform bill reducing to 25% for large companies
-5.0pp vs 2025

Capital Gains Tax

Capital Gains Tax
19%
Potential revision to capital income taxation
No change
10%
10% stable
No change

Social Security & Payroll

Social Security / Payroll
~34.6%
Pension system pressures; contributions stable
No change
18%
18% total maintained; pension fund growing
No change
State, Regional & Local Taxes

🇵🇱 PolandLocal & Municipal Taxes

Poland's 16 voivodeships do not levy their own income taxes. Municipalities collect property tax (podatek od nieruchomości) within national limits. The Polish Deal (Polski Ład) reforms of 2022 significantly changed income tax. A health insurance contribution (9% of income) is no longer deductible, effectively raising the burden. The JDG (sole proprietor) regime offers flat 19% or lump-sum options.

🇳🇬 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.

⚠️ 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.

Poland vs Nigeria: Key Tax Differences (2026)

💰 Income Tax: 🇵🇱 Poland has a higher top income tax rate (12–32% vs 7–24%). 🇳🇬 Nigeria is more favourable for high earners.

🛒 VAT/Sales Tax: Poland has a higher consumption tax (5–23% vs 7.5%).

🏢 Corporate Tax: 🇵🇱 Poland offers a lower corporate rate (19% vs 25%), which can influence business location decisions.

📈 Capital Gains: 🇳🇬 Nigeria taxes investment gains at a lower rate (10% vs 19%), benefiting investors.

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