Mauritius vs Nigeria
Tax Rate Comparison
Enter your income below for a personal tax estimate, then scroll down for full rate breakdowns.
๐ฐ Personal Income Tax Calculator
Enter your income to see your estimated annual tax liability in each country โ side by side.
๐ฒ๐บ Mauritius โ Mauritius Tax System
Mauritius is one of Africa's premier financial centres with a flat 15% income tax rate. No capital gains tax. The country has a vast tax treaty network (50+ DTAs) and is a major conduit for investment into Africa and India. A Global Business Licence (GBL) allows companies to access preferential treaty rates. Financial services, tourism, and textiles are the main sectors. The country is on FATF grey-lists periodically for AML concerns.
๐ณ๐ฌ 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.
Mauritius vs Nigeria: Key Tax Differences (2026)
๐ฐ Income Tax: ๐ณ๐ฌ Nigeria has a higher top income tax rate (0โ15% vs 7โ24%). ๐ฒ๐บ Mauritius is more favourable for high earners.
๐ VAT/Sales Tax: Mauritius has a higher consumption tax (15% vs 7.5%).
๐ข Corporate Tax: ๐ฒ๐บ Mauritius offers a lower corporate rate (15% vs 25%), which can influence business location decisions.
๐ Capital Gains: ๐ฒ๐บ Mauritius taxes investment gains at a lower rate (0% vs 10%), benefiting investors.