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United Arab Emirates vs Nigeria
Tax Rate Comparison

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

πŸ‡¦πŸ‡ͺ United Arab Emirates
vs
πŸ‡³πŸ‡¬ Nigeria
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
0%
No personal income tax; unlikely to change short-term
No change
7–24%
Tax reform bill (2024) restructuring rates; implementation phased
No change
VAT / GST / Sales Tax
VAT / GST / Sales Tax
5%
5% stable; GCC coordination maintained
No change
7.5%
7.5% maintained; reform bill proposes higher rate
No change
Corporate Tax Rate
Corporate Tax Rate
9%
Corporate tax compliance and reporting maturing
No change
25%
Reform bill reducing to 25% for large companies
β–Ό -5.0pp vs 2025
Capital Gains Tax
Capital Gains Tax
0%
No CGT; free zone benefits under review for Pillar Two
No change
10%
10% stable
No change
Social Security & Payroll
Social Security / Payroll
~17.5%
Emiratisation targets affecting employer costs
No change
18%
18% total maintained; pension fund growing
No change
State, Regional & Local Taxes

πŸ‡¦πŸ‡ͺ United Arab Emirates β€” Emirate-Level Fees & Free Zone Benefits

The UAE has no federal income tax on individuals. Emirates impose municipality fees (~5%) on commercial rents and tourism/hotel fees of 10–15%. Free Zones (DIFC, ADGM, Jebel Ali) offer 0–9% corporate rates for qualifying activities. Real estate transfer fees of 4% apply in Dubai. Emiratisation targets are increasing employer costs.

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.

⚠️ 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.

United Arab Emirates vs Nigeria: Key Tax Differences (2026)

πŸ’° Income Tax: πŸ‡³πŸ‡¬ Nigeria has a higher top income tax rate (0% vs 7–24%). πŸ‡¦πŸ‡ͺ United Arab Emirates is more favourable for high earners.

πŸ›’ VAT/Sales Tax: Nigeria has a higher consumption tax (5% vs 7.5%).

🏒 Corporate Tax: πŸ‡¦πŸ‡ͺ United Arab Emirates offers a lower corporate rate (9% vs 25%), which can influence business location decisions.

πŸ“ˆ Capital Gains: πŸ‡¦πŸ‡ͺ United Arab Emirates taxes investment gains at a lower rate (0% vs 10%), benefiting investors.

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