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Nigeria vs Norway
Tax Rate Comparison

Enter your income below for a personal tax estimate, then scroll down for full rate breakdowns.

πŸ‡³πŸ‡¬ Nigeria
vs
πŸ‡³πŸ‡΄ Norway
Tax Year:

πŸ’° Personal Income Tax Calculator

Enter your income to see your estimated annual tax liability in each country β€” side by side.

Enter your annual income above to see your personal tax comparison β†’
Individual Income Tax (Top Marginal Rate)
Top Income Tax Rate
7–24%
Tax reform bill (2024) restructuring rates; implementation phased
No change
22–47.4%
Income thresholds rising with wage growth
No change
VAT / GST / Sales Tax
VAT / GST / Sales Tax
7.5%
7.5% maintained; reform bill proposes higher rate
No change
12–25%
Standard 25% maintained
No change
Corporate Tax Rate
Corporate Tax Rate
25%
Reform bill reducing to 25% for large companies
β–Ό -5.0pp vs 2025
22%
Resource rent taxes stable; critical minerals review
No change
Capital Gains Tax
Capital Gains Tax
10%
10% stable
No change
37.84%
High dividend tax fuels holding co. debate
No change
Social Security & Payroll
Social Security / Payroll
18%
18% total maintained; pension fund growing
No change
~19.1%
Stable; labour market tight
No change
State, Regional & Local Taxes

πŸ‡³πŸ‡¬ 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.

πŸ‡³πŸ‡΄ Norway β€” Municipal Taxes & Resource Rent

Norway's 15 counties and 356 municipalities set local income tax within a national band; max combined rate ~22%. Norway has unique resource rent taxes on petroleum (78%) and hydropower (67% from 2024). Wealth tax (formuesskatt) applies at 1%–1.1% on net assets above NOK 1.7M. Dividends above a risk-free return are taxed at ~37.84% effective.

⚠️ Disclaimer: Rates shown are standard top/headline rates for informational purposes. Actual tax liability depends on income level, residency, deductions, and tax treaties. 2025–2026 data reflects announced or enacted rates and may be subject to change. Not financial or legal advice.

Nigeria vs Norway: Key Tax Differences (2026)

πŸ’° Income Tax: πŸ‡³πŸ‡΄ Norway has a higher top income tax rate (7–24% vs 22–47.4%). πŸ‡³πŸ‡¬ Nigeria is more favourable for high earners.

πŸ›’ VAT/Sales Tax: Norway has a higher consumption tax (7.5% vs 12–25%).

🏒 Corporate Tax: πŸ‡³πŸ‡΄ Norway offers a lower corporate rate (22% vs 25%), which can influence business location decisions.

πŸ“ˆ Capital Gains: πŸ‡³πŸ‡¬ Nigeria taxes investment gains at a lower rate (10% vs 37.84%), benefiting investors.

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