WorldTax Compareโ† All Comparisons

San Marino vs Nigeria
Tax Rate Comparison

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

๐Ÿ‡ธ๐Ÿ‡ฒ San Marino
vs
๐Ÿ‡ณ๐Ÿ‡ฌ Nigeria
Tax Year:

๐Ÿ’ฐ Personal Income Tax Calculator

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

Enter your annual income above to see your personal tax comparison โ†’
Individual Income Tax (Top Marginal Rate)
Top Income Tax Rate
9โ€“35%
35% top; EU association reforms ongoing
No change
7โ€“24%
Tax reform bill (2024) restructuring rates; implementation phased
No change
VAT / GST / Sales Tax
VAT / GST / Sales Tax
17%
17% maintained
No change
7.5%
7.5% maintained; reform bill proposes higher rate
No change
Corporate Tax Rate
Corporate Tax Rate
17%
17% IRES; Pillar Two compliance
No change
25%
Reform bill reducing to 25% for large companies
โ–ผ -5.0pp vs 2025
Capital Gains Tax
Capital Gains Tax
0โ€“17%
CGT structure maintained
No change
10%
10% stable
No change
Social Security & Payroll
Social Security / Payroll
~30%
ISS reform; pension sustainability
No change
18%
18% total maintained; pension fund growing
No change
State, Regional & Local Taxes

๐Ÿ‡ธ๐Ÿ‡ฒ San Marino โ€” Municipal Taxes (Castelli)

San Marino's 9 castelli (municipalities) levy local property tax supplements and communal fees. San Marino is an enclave within Italy using the euro but maintaining fiscal sovereignty under a Convention with the EU. The income tax (IRPEF) uses a progressive scale. San Marino aims to be a competitive financial jurisdiction while maintaining EU market access โ€” with corporate tax notably lower than neighbouring Italy.

๐Ÿ‡ณ๐Ÿ‡ฌ Nigeria โ€” 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.

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

San Marino vs Nigeria: Key Tax Differences (2026)

๐Ÿ’ฐ Income Tax: ๐Ÿ‡ธ๐Ÿ‡ฒ San Marino has a higher top income tax rate (9โ€“35% vs 7โ€“24%). ๐Ÿ‡ณ๐Ÿ‡ฌ Nigeria is more favourable for high earners.

๐Ÿ›’ VAT/Sales Tax: San Marino has a higher consumption tax (17% vs 7.5%).

๐Ÿข Corporate Tax: ๐Ÿ‡ธ๐Ÿ‡ฒ San Marino offers a lower corporate rate (17% vs 25%), which can influence business location decisions.

๐Ÿ“ˆ Capital Gains: ๐Ÿ‡ณ๐Ÿ‡ฌ Nigeria taxes investment gains at a lower rate (10% vs 17%), benefiting investors.

Related Comparisons

๐Ÿ‡ธ๐Ÿ‡ฒ San Marino vs ๐Ÿ‡ฆ๐Ÿ‡ฉ AndorraTax comparison๐Ÿ‡ธ๐Ÿ‡ฒ San Marino vs ๐Ÿ‡ฒ๐Ÿ‡จ MonacoTax comparison๐Ÿ‡ธ๐Ÿ‡ฒ San Marino vs ๐Ÿ‡ฑ๐Ÿ‡ฎ LiechtensteinTax comparison๐Ÿ‡ธ๐Ÿ‡ฒ San Marino vs ๐Ÿ‡ฆ๐Ÿ‡ฑ AlbaniaTax comparison๐Ÿ‡ธ๐Ÿ‡ฒ San Marino vs ๐Ÿ‡ฆ๐Ÿ‡ด AngolaTax comparison๐Ÿ‡ธ๐Ÿ‡ฒ San Marino vs ๐Ÿ‡ฆ๐Ÿ‡ท ArgentinaTax comparison๐Ÿ‡ธ๐Ÿ‡ฒ San Marino vs ๐Ÿ‡ฆ๐Ÿ‡ฒ ArmeniaTax comparison๐Ÿ‡ธ๐Ÿ‡ฒ San Marino vs ๐Ÿ‡ฆ๐Ÿ‡บ AustraliaTax comparison๐Ÿ‡ธ๐Ÿ‡ฒ San Marino vs ๐Ÿ‡ฆ๐Ÿ‡น AustriaTax comparison๐Ÿ‡ธ๐Ÿ‡ฒ San Marino vs ๐Ÿ‡ฆ๐Ÿ‡ฟ AzerbaijanTax comparison๐Ÿ‡ธ๐Ÿ‡ฒ San Marino vs ๐Ÿ‡ง๐Ÿ‡ธ BahamasTax comparison๐Ÿ‡ธ๐Ÿ‡ฒ San Marino vs ๐Ÿ‡ง๐Ÿ‡ญ BahrainTax comparison