WorldTax Compare← All Comparisons

Nigeria vs Rwanda
Tax Rate Comparison

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

πŸ‡³πŸ‡¬ Nigeria
vs
πŸ‡·πŸ‡Ό Rwanda
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
0–30%
30% top; tech and services hub ambitions
No change
VAT / GST / Sales Tax
VAT / GST / Sales Tax
7.5%
7.5% maintained; reform bill proposes higher rate
No change
18%
18% maintained; leading African compliance
No change
Corporate Tax Rate
Corporate Tax Rate
25%
Reform bill reducing to 25% for large companies
β–Ό -5.0pp vs 2025
30%
30%; Pillar Two for MNCs; Kigali IFC growing
No change
Capital Gains Tax
Capital Gains Tax
10%
10% stable
No change
5–30%
5% securities; 30% other
No change
Social Security & Payroll
Social Security / Payroll
18%
18% total maintained; pension fund growing
No change
~8%
RSSB reform; universal health insurance model
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‡·πŸ‡Ό Rwanda β€” District & Local Government Taxes

Rwanda's 30 districts (akarere) each have local tax collection powers. The Rwanda Revenue Authority (RRA) administers national taxes with high efficiency β€” Rwanda is consistently ranked highly for tax administration in Africa. Local taxes include market fees, business development taxes, and immovable property taxes. Districts receive grants and shared revenues from the national government. Rwanda has pursued aggressive economic development and tax reform as part of Vision 2050. E-invoicing (EBM machines) is mandatory for VAT-registered businesses.

⚠️ 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 Rwanda: Key Tax Differences (2026)

πŸ’° Income Tax: πŸ‡·πŸ‡Ό Rwanda has a higher top income tax rate (7–24% vs 0–30%). πŸ‡³πŸ‡¬ Nigeria is more favourable for high earners.

πŸ›’ VAT/Sales Tax: Rwanda has a higher consumption tax (7.5% vs 18%).

🏒 Corporate Tax: πŸ‡³πŸ‡¬ Nigeria offers a lower corporate rate (25% vs 30%), which can influence business location decisions.

πŸ“ˆ Capital Gains: πŸ‡³πŸ‡¬ Nigeria taxes investment gains at a lower rate (10% vs 30%), benefiting investors.

Related Comparisons

πŸ‡³πŸ‡¬ Nigeria vs πŸ‡ͺπŸ‡¬ EgyptTax comparisonπŸ‡³πŸ‡¬ Nigeria vs πŸ‡ͺπŸ‡Ή EthiopiaTax comparisonπŸ‡³πŸ‡¬ Nigeria vs πŸ‡¬πŸ‡­ GhanaTax comparisonπŸ‡³πŸ‡¬ Nigeria vs πŸ‡°πŸ‡ͺ KenyaTax comparisonπŸ‡³πŸ‡¬ Nigeria vs πŸ‡²πŸ‡¦ MoroccoTax comparisonπŸ‡³πŸ‡¬ Nigeria vs πŸ‡ΏπŸ‡¦ South AfricaTax comparisonπŸ‡³πŸ‡¬ Nigeria vs πŸ‡ΉπŸ‡Ώ TanzaniaTax comparisonπŸ‡³πŸ‡¬ Nigeria vs πŸ‡¬πŸ‡§ United KingdomTax comparisonπŸ‡³πŸ‡¬ Nigeria vs πŸ‡ΊπŸ‡Έ United StatesTax comparisonπŸ‡³πŸ‡¬ Nigeria vs πŸ‡¨πŸ‡³ ChinaTax comparisonπŸ‡³πŸ‡¬ Nigeria vs πŸ‡«πŸ‡· FranceTax comparisonπŸ‡³πŸ‡¬ Nigeria vs πŸ‡©πŸ‡ͺ GermanyTax comparison