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Bolivia vs Nigeria
Tax Rate Comparison

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

πŸ‡§πŸ‡΄ Bolivia
vs
πŸ‡³πŸ‡¬ Nigeria
Tax Year:

πŸ’° Personal Income Tax Calculator

Enter your income to see your estimated annual tax liability in each country β€” side by side.

Enter your annual income above to see your personal tax comparison β†’
Individual Income Tax (Top Marginal Rate)
Top Income Tax Rate
13%
RC-IVA 13% maintained
No change
7–24%
Tax reform bill (2024) restructuring rates; implementation phased
No change
VAT / GST / Sales Tax
VAT / GST / Sales Tax
13%
13% IVA; possible reform discussions
No change
7.5%
7.5% maintained; reform bill proposes higher rate
No change
Corporate Tax Rate
Corporate Tax Rate
25%
25% IUE; natural gas revenue declining
No change
25%
Reform bill reducing to 25% for large companies
β–Ό -5.0pp vs 2025
Capital Gains Tax
Capital Gains Tax
25%
25% via IUE
No change
10%
10% stable
No change
Social Security & Payroll
Social Security / Payroll
~21.5%
AFP system; pension adequacy concerns
No change
18%
18% total maintained; pension fund growing
No change
State, Regional & Local Taxes

πŸ‡§πŸ‡΄ Bolivia β€” Departmental & Municipal Taxes

Bolivia's 9 departments and 339 municipalities have their own tax powers. Municipalities levy the Impuesto a la Propiedad de Bienes Inmuebles (IPBI) on real property and the Impuesto Municipal a las Transferencias (IMT) on property transfers. Departmental governments receive shares of natural resource royalties. The National Tax Service (SIN) administers national taxes. Bolivia has a unique tax system where there is no personal income tax in the traditional sense β€” instead, the RC-IVA (complementary VAT) effectively taxes income.

πŸ‡³πŸ‡¬ Nigeria β€” 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.

⚠️ 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.

Bolivia vs Nigeria: Key Tax Differences (2026)

πŸ’° Income Tax: πŸ‡³πŸ‡¬ Nigeria has a higher top income tax rate (13% vs 7–24%). πŸ‡§πŸ‡΄ Bolivia is more favourable for high earners.

πŸ›’ VAT/Sales Tax: Bolivia has a higher consumption tax (13% vs 7.5%).

🏒 Corporate Tax: Corporate rates are similar in both countries (25% vs 25%).

πŸ“ˆ Capital Gains: πŸ‡³πŸ‡¬ Nigeria taxes investment gains at a lower rate (10% vs 25%), benefiting investors.

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