Nigeria vs Eswatini
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.
πΈπΏ Eswatini β Eswatini Tax System
Eswatini (formerly Swaziland) has progressive income tax up to 33%. VAT is 15%. The absolute monarchy under King Mswati III relies heavily on SACU customs revenues (historically 60%+ of government income). Sugar production, textiles, and soft drink concentrate manufacturing are key sectors. Pro-democracy protests in 2021 were suppressed. Tax administration is handled by the Swaziland Revenue Authority (SRA).
Nigeria vs Eswatini: Key Tax Differences (2026)
π° Income Tax: πΈπΏ Eswatini has a higher top income tax rate (7β24% vs 0β33%). π³π¬ Nigeria is more favourable for high earners.
π VAT/Sales Tax: Eswatini has a higher consumption tax (7.5% vs 15%).
π’ Corporate Tax: π³π¬ Nigeria offers a lower corporate rate (25% vs 27.5%), which can influence business location decisions.
π Capital Gains: π³π¬ Nigeria taxes investment gains at a lower rate (10% vs 27.5%), benefiting investors.