Country tax profile · 2026
Nigeria VAT / sales tax
How Nigeria taxes VAT / sales
Nigeria charges a standard VAT/GST of 7.5% on most goods and services, with reduced rates on some essentials.
Compiled by MyNomadWorld for Nigeria and currently being re-verified against primary sources. Confirm with a local adviser before relying on it.
How Nigeria's VAT / sales tax compares
Nigeria's VAT / sales tax of 7.5% is the 163rd highest of the 196 countries we track, against a global average of 14.1% and a Africa average of 15.5%.
Countries with a similar VAT / sales tax
Panama (7%) · Thailand (7%) · Malaysia (8%) · Maldives (8%) · Aruba (7%) · Switzerland (8.1%)
Who is a tax resident of Nigeria?
Resident if any of: domicile in Nigeria, permanent home available, habitual abode, 183+ days in any 12-month period, substantial economic/family ties, or Nigerian diplomat abroad. Residents taxed on worldwide income.
Related Nigeria taxes
Moving to Nigeria?
Get matched with a vetted Nigeria tax & immigration advisor who handles residency and the exit from your current country.
See advisors →Nigeria VAT / sales tax FAQ
What is the VAT / sales tax rate in Nigeria?
Nigeria charges a standard VAT/GST of 7.5% on most goods and services, with reduced rates on some essentials.