Nigeria vs Bosnia and Herzegovina
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.
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.
π§π¦ Bosnia and Herzegovina β 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 β Federation of BiH (FBiH) and Republika Srpska (RS) β 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%β30% of the income tax. Brcko District has its own tax administration. VAT and customs are administered federally.
Nigeria vs Bosnia and Herzegovina: Key Tax Differences (2026)
π° Income Tax: π³π¬ Nigeria has a higher top income tax rate (7β24% vs 10β13%). π§π¦ Bosnia and Herzegovina is more favourable for high earners.
π VAT/Sales Tax: Bosnia and Herzegovina has a higher consumption tax (7.5% vs 17%).
π’ Corporate Tax: π§π¦ Bosnia and Herzegovina offers a lower corporate rate (10% vs 25%), which can influence business location decisions.