South Sudan 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
🇸🇸 South Sudan — South Sudan Tax System
South Sudan became independent in 2011 and has a nascent tax system. Progressive income tax goes up to 20%. Oil revenue (from Unity and Upper Nile states) constitutes over 95% of government revenue, with non-oil tax collection very limited. Civil war (2013–2018 and ongoing localized conflict) devastated institutions. NRA (National Revenue Authority) is rebuilding capacity with international support.
🇳🇬 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.
South Sudan vs Nigeria: Key Tax Differences (2026)
💰 Income Tax: 🇳🇬 Nigeria has a higher top income tax rate (0–20% vs 7–24%). 🇸🇸 South Sudan is more favourable for high earners.
🛒 VAT/Sales Tax: South Sudan has a higher consumption tax (18% vs 7.5%).
🏢 Corporate Tax: 🇸🇸 South Sudan 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.