Namibia vs Nigeria: Corporate income tax (CIT) - statutory and targeted small business

Namibia
32 Percentage of taxable income
in 2026
Nigeria
30 Percentage of taxable income
in 2026
Namibia rank
8th
Nigeria rank
10th

Corporate income tax (CIT) - statutory and targeted small business over time

  • Namibia
  • Nigeria
010203040200020132026

How they compare

Namibia currently reports 32 Percentage of taxable income against 30 Percentage of taxable income in Nigeria, a difference of 2 Percentage of taxable income.

That makes Namibia's figure about 1.1 times Nigeria's.

Across all 27 years both countries report, Namibia has been ahead every year.

Namibia ranks 8th and Nigeria ranks 10th of 128 countries.

Namibia has averaged higher in every one of the 3 decades both report.

Head to head by decade

Decade Namibia Nigeria Difference Ahead
2000s 34.9 Percentage of taxable income 30 Percentage of taxable income 4.9 Percentage of taxable income Namibia
2010s 32.8 Percentage of taxable income 30 Percentage of taxable income 2.8 Percentage of taxable income Namibia
2020s 32 Percentage of taxable income 30 Percentage of taxable income 2 Percentage of taxable income Namibia

Averages of every year both report within each decade.

Frequently asked questions

Which has higher corporate income tax (cit) - statutory and targeted small business, Namibia or Nigeria?
Namibia, at 32 Percentage of taxable income against 30 Percentage of taxable income in Nigeria as of 2026.
What is the difference in corporate income tax (cit) - statutory and targeted small business between Namibia and Nigeria?
2 Percentage of taxable income, with Namibia ahead.
How many years of comparable data are there for Namibia and Nigeria?
27 years are reported by both, from 2000 to 2026.
How do Namibia and Nigeria rank globally for corporate income tax (cit) - statutory and targeted small business?
Namibia ranks 8th and Nigeria ranks 10th of 128 countries.
Where does this data come from?
Organisation for Economic Co-operation and Development, published as Corporate income tax (CIT) - statutory and targeted small business rates — Combined corporate income tax rate. Statizoid refreshes it automatically from the source and publishes the full history for both places.

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Namibia vs Nigeria: Corporate income tax (CIT) - statutory and targeted small business. Statizoid, drawing on Organisation for Economic Co-operation and Development. Retrieved 16 September 2026, from https://economy.statizoid.com/compare/corporate-income-tax-cit-statutory-and-targeted-small-business-rates-combined-corporate/namibia/nigeria/

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About this data

Indicator
Corporate income tax (CIT) - statutory and targeted small business rates — Combined corporate income tax rate
Unit
Percentage of taxable income
Source
Organisation for Economic Co-operation and Development
Licence
OECD Terms and Conditions (attribution required)
Coverage
146 places, 3,929 data points, 2000–2026
Last refreshed

Statutory and targeted, sub-central and combined corporate income tax (CIT) rates. Targeted rates of 'small incorporated business' are on the basis of size alone (e.g. number of employees, amount of assets, turnover or taxable income) and not on the basis of expenditures or other targeting criteria. Targeted rates data are only available for OECD member countries.