Vanuatu 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
🇻🇺 Vanuatu — Vanuatu Tax System
Vanuatu has no income tax, no capital gains tax, no inheritance tax, and no withholding tax — one of the world's most tax-free jurisdictions. Revenue comes from VAT at 15% and import duties. The Vanuatu Development Support Programme (VDSP) citizenship by investment programme is very popular. Port Vila is a growing offshore financial centre.
🇳🇬 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.
Vanuatu vs Nigeria: Key Tax Differences (2026)
💰 Income Tax: 🇳🇬 Nigeria has a higher top income tax rate (0% vs 7–24%). 🇻🇺 Vanuatu is more favourable for high earners.
🛒 VAT/Sales Tax: Vanuatu has a higher consumption tax (15% vs 7.5%).
🏢 Corporate Tax: 🇻🇺 Vanuatu offers a lower corporate rate (0% vs 25%), which can influence business location decisions.
📈 Capital Gains: 🇻🇺 Vanuatu taxes investment gains at a lower rate (0% vs 10%), benefiting investors.