Nigeria vs Republic of Congo
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¬ Republic of Congo β Republic of Congo Tax System
The Republic of Congo (Congo-Brazzaville) has progressive income tax up to 40%. TVA is 18.9%. Oil revenue historically funds 70%+ of the government budget, but declining production since 2012 has created severe debt crises. The country underwent IMF structural adjustment. Logging is also a key sector. Tax administration is handled by the DGI.
Nigeria vs Republic of Congo: Key Tax Differences (2026)
π° Income Tax: π¨π¬ Republic of Congo has a higher top income tax rate (7β24% vs 0β40%). π³π¬ Nigeria is more favourable for high earners.
π VAT/Sales Tax: Republic of Congo has a higher consumption tax (7.5% vs 18.9%).
π’ Corporate Tax: π³π¬ Nigeria offers a lower corporate rate (25% vs 30%), which can influence business location decisions.
π Capital Gains: π³π¬ Nigeria taxes investment gains at a lower rate (10% vs 30%), benefiting investors.