Nigeria vs Kuwait
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°πΌ Kuwait β No Sub-National Tax Variation
Kuwait is a city-state with no local or regional income taxes. All taxation is national. Kuwait has no income tax on individuals (citizens or expatriates). Foreign companies operating in Kuwait pay corporate income tax at 15%. National Labour Support Tax (NLST) at 2.5% applies to Kuwaiti listed company profits. Zakat at 1% applies to Kuwaiti company profits. The Kuwait Investment Authority (KIA) manages the state's sovereign wealth fund, which generates significant non-tax revenue reducing fiscal dependency.
Nigeria vs Kuwait: Key Tax Differences (2026)
π° Income Tax: π³π¬ Nigeria has a higher top income tax rate (7β24% vs 0%). π°πΌ Kuwait is more favourable for high earners.
π VAT/Sales Tax: Nigeria has a higher consumption tax (7.5% vs 5%).
π’ Corporate Tax: π°πΌ Kuwait offers a lower corporate rate (15% vs 25%), which can influence business location decisions.
π Capital Gains: π°πΌ Kuwait taxes investment gains at a lower rate (0% vs 10%), benefiting investors.