Paying taxes: Profit tax in Nigeria

Nigeria: Paying taxes: Profit tax was 21.0% in 2019. ▬ Flat

Latest (2019)
21.0%
Change on year
unchanged
World rank
58th
of 190 countries
All-time high
22.1%
in 2011
All-time low
20.9%
in 2016
Years of data
15
2005–2019

Paying taxes: Profit tax in Nigeria, 2005–2019

051015202005201220192005: 22 % of profits2006: 21.7 % of profits2007: 21.7 % of profits2008: 21.7 % of profits2009: 21.7 % of profits2010: 21.7 % of profits2011: 22.1 % of profits2012: 21.9 % of profits2013: 21.8 % of profits2014: 21.8 % of profits2015: 21.4 % of profits2016: 20.9 % of profits2017: 21 % of profits2018: 21 % of profits2019: 21 % of profits

Source: World Bank. Measured in % of profits.

Analysis

In 2019, paying taxes: profit tax in Nigeria stood at 21.0%.

Compared with earlier readings it is down 3.2% over ten years.

Over the whole period, paying taxes: profit tax in Nigeria peaked at 22.1% in 2011 and was at its lowest, 20.9%, in 2016.

That places Nigeria 58th out of 190 countries with data for 2019, putting it in the middle of the range.

Paying taxes: Profit tax in Nigeria, year by year

Annual values for Paying taxes: Profit tax (% of profits) in Nigeria, 2005 to 2019.
Year % of profits Change
2005 22.0%
2006 21.7% -1.4%
2007 21.7% +0.0%
2008 21.7% +0.0%
2009 21.7% +0.0%
2010 21.7% +0.0%
2011 22.1% +1.8%
2012 21.9% -0.9%
2013 21.8% -0.5%
2014 21.8% +0.0%
2015 21.4% -1.8%
2016 20.9% -2.3%
2017 21.0% +0.5%
2018 21.0% +0.0%
2019 21.0% +0.0%

Averages by decade

DecadeAverage LowestHighest Years
2000s 21.8% 21.7% 22.0% 5
2010s 21.5% 20.9% 22.1% 10

Countries ranked near Nigeria

  1. 55 Tonga 21.2% compare
  2. 56 Colombia 21.1% compare
  3. 56 Morocco 21.1% compare
  4. 59 Tanzania, United Republic of 20.9% compare
  5. 60 United States of America 20.7% compare
  6. 61 Malawi 20.4% compare
  7. 61 Netherlands 20.4% compare

See the full ranking of 190 places →

More reference data data for Nigeria

All data for Nigeria →

Frequently asked questions

What is paying taxes: profit tax in Nigeria?
Paying taxes: profit tax in Nigeria was 21.0% in 2019, according to the World Bank.
What is the highest paying taxes: profit tax recorded in Nigeria?
The highest recorded value was 22.1% in 2011.
What is the lowest paying taxes: profit tax recorded in Nigeria?
The lowest recorded value was 20.9% in 2016.
How does Nigeria rank for paying taxes: profit tax?
Nigeria ranks 58th out of 190 countries with data for 2019.
Is paying taxes: profit tax rising or falling in Nigeria?
Over the last ten years it is down 3.2%. The long-run trend across the full record is flat.
Where does this Nigeria data come from?
The figures come from the World Bank, published as part of Paying taxes: Profit tax (% of profits). Statizoid updates them automatically from the source API.

Download this data

CSV · JSON — 15 observations, free to reuse under CC BY 4.0 (World Bank Open Data).

Share, cite or embed this page

Cite this page

Paying taxes: Profit tax in Nigeria. Statizoid. Retrieved 07 September 2026, from https://reference.statizoid.com/stat/paying-taxes-profit-tax-percent-of-profits/nigeria/

Embed or link this data

Paste this into a page to link back to these figures. The data itself is free to reuse under CC BY 4.0 (World Bank Open Data); please keep the attribution.

<a href="https://reference.statizoid.com/stat/paying-taxes-profit-tax-percent-of-profits/nigeria/">Paying taxes: Profit tax in Nigeria</a> — Statizoid

About this data

Indicator
Paying taxes: Profit tax (% of profits)
Unit
% of profits
Source
World Bank
Licence
CC BY 4.0 (World Bank Open Data)
Coverage
190 places, 2,789 data points, 2005–2019
Last refreshed

The profit tax measures the amount of income taxes borne by the business in the second year of operation, expressed as a share of commercial pro?t.