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Tajikistan vs Nigeria
Tax Rate Comparison

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

🇹🇯 Tajikistan
vs
🇳🇬 Nigeria
Tax Year:

💰 Personal Income Tax Calculator

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Individual Income Tax (Top Marginal Rate)

Top Income Tax Rate
13%
13% flat; Rogun dam transforming energy exports to region
No change
7–24%
Tax reform bill (2024) restructuring rates; implementation phased
No change

VAT / GST / Sales Tax

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

Corporate Tax Rate

Corporate Tax Rate
18%
18%; mining and energy sector key revenue
No change
25%
Reform bill reducing to 25% for large companies
-5.0pp vs 2025

Capital Gains Tax

Capital Gains Tax
13%
13% as income
No change
10%
10% stable
No change

Social Security & Payroll

Social Security / Payroll
~30%
Social tax; pension system reform ongoing
No change
18%
18% total maintained; pension fund growing
No change
State, Regional & Local Taxes

🇹🇯 TajikistanRegional & Local Taxes

Tajikistan's 4 provinces and districts collect local taxes within nationally defined frameworks. Tajikistan is the poorest of the former Soviet Central Asian republics, heavily reliant on remittances from Russia (~30–40% of GDP). The Rogun hydropower dam project is a transformational infrastructure investment. VAT, income tax, and social tax are the main revenue sources alongside customs duties. The informal economy is very large relative to the formal tax base.

🇳🇬 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.

Tajikistan vs Nigeria: Key Tax Differences (2026)

💰 Income Tax: 🇳🇬 Nigeria has a higher top income tax rate (13% vs 7–24%). 🇹🇯 Tajikistan is more favourable for high earners.

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

🏢 Corporate Tax: 🇹🇯 Tajikistan offers a lower corporate rate (18% vs 25%), which can influence business location decisions.

📈 Capital Gains: 🇳🇬 Nigeria taxes investment gains at a lower rate (10% vs 13%), benefiting investors.

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