Nigeria: Fiscal freedom

The latest value from 2026 is 84 points, an increase from 55 points in 2025. In comparison, the world average is 66 points, based on data from 178 countries. Historically, the average for Nigeria from 1995 to 2026 is 80 points. The minimum value, 44 points, was reached in 2024 while the maximum of 85 points was recorded in 1998. See the global rankings or world map for that indicator or use the country comparator to compare trends over time.

The Fiscal Freedom index for Nigeria from The Heritage Foundation reflects the tax burden imposed by the government, including the direct taxes on individuals and corporations and the overall amount of tax revenue as a a share of GDP.

Definition: The Fiscal freedom index measures the tax burden imposed by government. It is composed of three quantitative factors: the top marginal tax rate on individual income, the top marginal tax rate on corporate income, and the total tax burden as a percentage of GDP.