Djibouti vs Nigeria
Tax Rate Comparison
Enter your income below for a personal tax estimate, then scroll down for full rate breakdowns.
π° Personal Income Tax Calculator
Enter your income to see your estimated annual tax liability in each country β side by side.
π©π― Djibouti β Djibouti Tax System
Djibouti has progressive income tax up to 30%. The country is strategically important as a maritime hub and hosts multiple foreign military bases (US, France, China, Italy, Japan), which provide significant lease revenue. The Port of Djibouti handles ~95% of Ethiopian imports/exports. VAT at 10% was introduced in 2009. Free trade zones offer tax exemptions.
π³π¬ 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.
Djibouti vs Nigeria: Key Tax Differences (2026)
π° Income Tax: π©π― Djibouti has a higher top income tax rate (0β30% vs 7β24%). π³π¬ Nigeria is more favourable for high earners.
π VAT/Sales Tax: Djibouti has a higher consumption tax (10% vs 7.5%).
π’ Corporate Tax: Corporate rates are similar in both countries (25% vs 25%).
π Capital Gains: π³π¬ Nigeria taxes investment gains at a lower rate (10% vs 25%), benefiting investors.