Taxes on incomes of individuals and corporations as share of GDP in Nigeria

Nigeria: Taxes on incomes of individuals and corporations as share of GDP was 5.2% in 2007. ▲ Rising

Latest (2007)
5.2%
Change on year
down 19.9%
World rank
118th
of 184 countries
All-time high
7.4%
in 2005
All-time low
2.4%
in 1996
Years of data
16
1992–2007

Taxes on incomes of individuals and corporations as share of GDP in Nigeria, 1992–2007

24681992199920071992: 4.6 %1993: 4.4 %1994: 2.7 %1995: 2.7 %1996: 2.4 %1997: 3.7 %1998: 2.4 %1999: 2.9 %2000: 6.2 %2001: 6.7 %2002: 3.6 %2003: 5.2 %2004: 6.4 %2005: 7.4 %2006: 6.5 %2007: 5.2 %

Source: UNU-WIDER Government Revenue Dataset (2025) – with major processing by Our World in Data. Measured in %.

Analysis

The most recent figure for taxes on incomes of individuals and corporations as share of gdp in Nigeria is 5.2%, measured in 2007.

Compared with earlier readings it is down 19.9% on the previous year and up 42.7% over ten years.

Over the whole period, taxes on incomes of individuals and corporations as share of gdp in Nigeria peaked at 7.4% in 2005 and was at its lowest, 2.4%, in 1996.

That places Nigeria 118th out of 184 countries with data for 2007, putting it in the middle of the range.

The long-run direction has been consistently rising across the 16 years of available data.

Taxes on incomes of individuals and corporations as share of GDP in Nigeria, year by year

Annual values for Taxes on incomes of individuals and corporations as share of GDP in Nigeria, 1992 to 2007.
Year % Change
1992 4.6%
1993 4.4% -2.8%
1994 2.7% -39.3%
1995 2.7% +0.2%
1996 2.4% -12.7%
1997 3.7% +55.7%
1998 2.4% -34.0%
1999 2.9% +18.1%
2000 6.2% +117.2%
2001 6.7% +7.5%
2002 3.6% -45.5%
2003 5.2% +42.6%
2004 6.4% +23.1%
2005 7.4% +15.7%
2006 6.5% -11.6%
2007 5.2% -19.9%

Nigeria compared with similar countries

  • Nigeria's 5.2% is below the median for lower middle income countries, which is 5.4%, 97% of the median. (45 countries reporting)
  • Nigeria's 5.2% is above the median for Sub-Saharan Africa, which is 4.7%, 1.1× the median. (45 countries reporting)

Averages by decade

DecadeAverage LowestHighest Years
1990s 3.2% 2.4% 4.6% 8
2000s 5.9% 3.6% 7.4% 8

Countries ranked near Nigeria

  1. 115 Nepal 5.3% compare
  2. 116 Costa Rica 5.3% compare
  3. 117 Saint Kitts and Nevis 5.3% compare
  4. 119 Montenegro 5.2% compare
  5. 120 Maldives 5.1% compare
  6. 121 Indonesia 5.1% compare

See the full ranking of 184 places →

More economy & growth data for Nigeria

All data for Nigeria →

Frequently asked questions

What is taxes on incomes of individuals and corporations as share of gdp in Nigeria?
Taxes on incomes of individuals and corporations as share of gdp in Nigeria was 5.2% in 2007, according to UNU-WIDER Government Revenue Dataset (2025) – with major processing by Our World in Data.
What is the highest taxes on incomes of individuals and corporations as share of gdp recorded in Nigeria?
The highest recorded value was 7.4% in 2005.
What is the lowest taxes on incomes of individuals and corporations as share of gdp recorded in Nigeria?
The lowest recorded value was 2.4% in 1996.
How does Nigeria rank for taxes on incomes of individuals and corporations as share of gdp?
Nigeria ranks 118th out of 184 countries with data for 2007.
Is taxes on incomes of individuals and corporations as share of gdp rising or falling in Nigeria?
Over the last ten years it is up 42.7%. The long-run trend across the full record is rising.
Where does this Nigeria data come from?
The figures come from UNU-WIDER Government Revenue Dataset (2025) – with major processing by Our World in Data, published as part of Taxes on incomes of individuals and corporations as share of GDP. Statizoid updates them automatically from the source API.

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Taxes on incomes of individuals and corporations as share of GDP in Nigeria. Statizoid, drawing on UNU-WIDER Government Revenue Dataset (2025) – with major processing by Our World in Data. Retrieved 17 September 2026, from https://economy.statizoid.com/stat/taxes-on-incomes-of-individuals-and-corporations-gdp/nigeria/

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About this data

Indicator
Taxes on incomes of individuals and corporations as share of GDP
Unit
%
Source
UNU-WIDER Government Revenue Dataset (2025) – with major processing by Our World in Data
Licence
CC BY 4.0 (Our World in Data)
Coverage
184 places, 5,764 data points, 1980–2023
Last refreshed

Tax revenue on incomes, profits and capital gains divided by gross domestic product, expressed as a percentage.