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Thailand vs Nigeria
Tax Rate Comparison

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

🇹🇭 Thailand
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
0–35%
Stable structure; digital economy workers taxed
No change
7–24%
Tax reform bill (2024) restructuring rates; implementation phased
No change

VAT / GST / Sales Tax

VAT / GST / Sales Tax
7%
7% maintained; discussion to restore 10% continues
No change
7.5%
7.5% maintained; reform bill proposes higher rate
No change

Corporate Tax Rate

Corporate Tax Rate
20%
20% stable; Pillar Two compliance for qualifying groups
No change
25%
Reform bill reducing to 25% for large companies
-5.0pp vs 2025

Capital Gains Tax

Capital Gains Tax
0–35%
Listed shares remain exempt; property gains at income rates
No change
10%
10% stable
No change

Social Security & Payroll

Social Security / Payroll
10%
SSF reforms ongoing; coverage expansion
No change
18%
18% total maintained; pension fund growing
No change
State, Regional & Local Taxes

🇹🇭 ThailandMunicipal & Local Organization Taxes

Thailand's 77 provinces contain various Local Administrative Organizations (LAOs) — municipalities, sub-district organizations (TAO), and special areas (Bangkok, Pattaya). LAOs levy Local Development Tax (LDT) on land at low rates (0.01%–0.5% of assessed value). The Land and Building Tax (LBT) implemented in 2020 applies at 0.01%–3% based on use type. Bangkok has the highest real estate values. The Revenue Department administers national taxes centrally.

🇳🇬 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.

Thailand vs Nigeria: Key Tax Differences (2026)

💰 Income Tax: 🇹🇭 Thailand has a higher top income tax rate (0–35% vs 7–24%). 🇳🇬 Nigeria is more favourable for high earners.

🛒 VAT/Sales Tax: Both countries have comparable consumption tax rates (7% vs 7.5%).

🏢 Corporate Tax: 🇹🇭 Thailand 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 35%), benefiting investors.

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