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Saudi Arabia vs Nigeria
Tax Rate Comparison

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

🇸🇦 Saudi Arabia
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
0% / 20%
No personal income tax; competitive positioning maintained
No change
7–24%
Tax reform bill (2024) restructuring rates; implementation phased
No change

VAT / GST / Sales Tax

VAT / GST / Sales Tax
15%
15% VAT stable; GCC harmonization efforts
No change
7.5%
7.5% maintained; reform bill proposes higher rate
No change

Corporate Tax Rate

Corporate Tax Rate
20%
20% CIT; special economic zone (NEOM etc.) benefits
No change
25%
Reform bill reducing to 25% for large companies
-5.0pp vs 2025

Capital Gains Tax

Capital Gains Tax
20%
20% via CIT framework
No change
10%
10% stable
No change

Social Security & Payroll

Social Security / Payroll
~22.5%
GOSI contribution rates stable; expat levy increasing
No change
18%
18% total maintained; pension fund growing
No change
State, Regional & Local Taxes

🇸🇦 Saudi ArabiaZakat, Salam & Municipality Fees

Saudi Arabia has no local or regional income taxes on individuals — the Kingdom operates as a unitary state for tax purposes. Municipalities (amanaat) collect fees for commercial licences, land use, and services. Zakat (Islamic wealth levy at 2.5% of Zakat base) applies to Saudi nationals and GCC citizens with business income, instead of income tax. Foreign companies pay CIT at 20%. The government levies municipality fees of 2.5% on commercial and residential rents. Vision 2030 is transforming the fiscal landscape.

🇳🇬 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.

Saudi Arabia vs Nigeria: Key Tax Differences (2026)

💰 Income Tax: 🇳🇬 Nigeria has a higher top income tax rate (0% / 20% vs 7–24%). 🇸🇦 Saudi Arabia is more favourable for high earners.

🛒 VAT/Sales Tax: Saudi Arabia has a higher consumption tax (15% vs 7.5%).

🏢 Corporate Tax: 🇸🇦 Saudi Arabia offers a lower corporate rate (20% vs 25%), which can influence business location decisions.

📈 Capital Gains: 🇳🇬 Nigeria taxes investment gains at a lower rate (10% vs 20%), benefiting investors.

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All 🇸🇦 Saudi Arabia comparisons →All 🇳🇬 Nigeria comparisons →