Kenya has continued to surprise many economists by collecting more tax revenue than Nigeria, despite having a smaller population and economy. While Nigeria is Africa’s largest economy and most populous nation, its tax-to-GDP ratio remains among the lowest on the continent.

Experts say Kenya’s success lies in better tax administration, stricter enforcement, and a wider tax net. The Kenya Revenue Authority has adopted digital systems to monitor payments, block leakages, and ensure compliance. Meanwhile, Nigeria struggles with tax evasion, a large informal sector, weak enforcement, and over-dependence on oil revenue.

With a population of just over 55 million people, Kenya generates more revenue per capita than Nigeria, which has over 220 million citizens. Analysts argue that Nigeria must reform its tax system, improve transparency, and expand the tax base if it hopes to catch up with countries like Kenya.