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Bosnia and Herzegovina vs Nigeria
Tax Rate Comparison

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

๐Ÿ‡ง๐Ÿ‡ฆ Bosnia and Herzegovina
vs
๐Ÿ‡ณ๐Ÿ‡ฌ Nigeria
Tax Year:

๐Ÿ’ฐ Personal Income Tax Calculator

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

Enter your annual income above to see your personal tax comparison โ†’
Individual Income Tax (Top Marginal Rate)
Top Income Tax Rate
10โ€“13%
EU accession reforms; possible unified system discussion
No change
7โ€“24%
Tax reform bill (2024) restructuring rates; implementation phased
No change
VAT / GST / Sales Tax
VAT / GST / Sales Tax
17%
17% stable
No change
7.5%
7.5% maintained; reform bill proposes higher rate
No change
Corporate Tax Rate
Corporate Tax Rate
10%
10% attractive to FDI; reform discussions
No change
25%
Reform bill reducing to 25% for large companies
โ–ผ -5.0pp vs 2025
Capital Gains Tax
Capital Gains Tax
10%
10% flat
No change
10%
10% stable
No change
Social Security & Payroll
Social Security / Payroll
~41.5%
Harmonization with EU social security rules underway
No change
18%
18% total maintained; pension fund growing
No change
State, Regional & Local Taxes

๐Ÿ‡ง๐Ÿ‡ฆ Bosnia and Herzegovina โ€” Entity & Cantonal Taxes

Bosnia and Herzegovina has one of the most fragmented tax systems in the world due to its Dayton Agreement structure. The two entities โ€” Federation of BiH (FBiH) and Republika Srpska (RS) โ€” have separate income tax, and FBiH further divides into 10 cantons that set their own rates. RS has a flat 10% income tax. FBiH has a 10% flat tax at the entity level but cantons add surtaxes of 0%โ€“30% of the income tax. Brcko District has its own tax administration. VAT and customs are administered federally.

๐Ÿ‡ณ๐Ÿ‡ฌ Nigeria โ€” 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.

โš ๏ธ Disclaimer: Rates shown are standard top/headline rates for informational purposes. Actual tax liability depends on income level, residency, deductions, and tax treaties. 2025โ€“2026 data reflects announced or enacted rates and may be subject to change. Not financial or legal advice.

Bosnia and Herzegovina vs Nigeria: Key Tax Differences (2026)

๐Ÿ’ฐ Income Tax: ๐Ÿ‡ณ๐Ÿ‡ฌ Nigeria has a higher top income tax rate (10โ€“13% vs 7โ€“24%). ๐Ÿ‡ง๐Ÿ‡ฆ Bosnia and Herzegovina is more favourable for high earners.

๐Ÿ›’ VAT/Sales Tax: Bosnia and Herzegovina has a higher consumption tax (17% vs 7.5%).

๐Ÿข Corporate Tax: ๐Ÿ‡ง๐Ÿ‡ฆ Bosnia and Herzegovina offers a lower corporate rate (10% vs 25%), which can influence business location decisions.

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