Spain – Nigeria
Double-tax treaty
Treaty overview
In force
Withholding rates
This treaty's reduced withholding rates are not published in our source set. The statutory rates below apply unless the treaty text provides a reduction.
| Payment type | Treaty rate | Statutory (Spain) | Statutory (Nigeria) |
|---|---|---|---|
| Dividends | — | 19% | 10% |
| Interest | — | 19% | 10% |
| Royalties | — | 24% | 10% |
Statutory rates for context
Full tax profiles for each jurisdiction, independent of this treaty.
| Dimension | Spain | Nigeria |
|---|---|---|
| Corporate income tax | 25% | 25% |
| WHT -- dividends | 19% | 10% |
| WHT -- interest | 19% | 10% |
| WHT -- royalties | 24% | 10% |
| VAT / GST | 21% | 7.5% |
| Personal income (top) | 47% | 25% |
| Capital gains | 28% | 30% |
| Pillar 2 status | implemented | none |
Source: Federal Inland Revenue Service (FIRS) (as of 2026-05-30)