AG · AmericasNE · Africa
Antigua and Barbuda vs Niger: tax rates compared
Niger has an income tax rate of 35%, 35pp above Antigua and Barbuda's 0%. The 200-country average is 28%: Antigua and Barbuda sits below it, Niger sits above it. Antigua and Barbuda's figure is dated 2026-07-20 and Niger's 2010-01-01, so the two rates come from different data vintages.
Verified data covers four of the six tracked tax types for both countries; every rate below is cited to its source and dated.
At a glance
| Tax | AG | NE | Difference |
|---|---|---|---|
| Income Tax | 0% | 35% | NE +35 pplargest gap |
| Corporate Tax | 25% | 30% | NE +5 pp |
| VAT | 17% | 19% | NE +2 pp |
| Capital Gains Tax | 0% | 7% | NE +7 pp |
Income Tax
| Country | Rate | Source |
|---|---|---|
| Antigua and Barbuda | 0% | Source: Inland Revenue Department, Antigua and Barbuda — Taxes, Duties, Levies & Fees Administered by the Inland Revenue Department · as of 2026-07-20 |
| Niger | 35% | Source: Direction Générale des Impôts (Niger) — Barème de l'Impôt sur les Traitements et Salaires · as of 2010-01-01 |
| Difference | −35 pp | Niger higher |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| Antigua and Barbuda | 25% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Niger | 30% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Difference | −5 pp | Niger higher |
Niger has a corporate tax rate of 30%, 5pp above Antigua and Barbuda's 25%. The 201-country average is 22.6%: both sit above it.
VAT
| Country | Rate | Source |
|---|---|---|
| Antigua and Barbuda | 17% | Source: EY Worldwide VAT, GST and Sales Tax Guide 2026 — Antigua and Barbuda · as of 2026-01-01 |
| Niger | 19% | Source: PwC — VAT and Indirect Taxes in Africa 2023, Niger · as of 2023-01-17 |
| Difference | −2 pp | Niger higher |
Niger has a VAT rate of 19%, 2pp above Antigua and Barbuda's 17%. The 181-country average is 15%: both sit above it. Antigua and Barbuda's figure is dated 2026-01-01 and Niger's 2023-01-17, so the two rates come from different data vintages.
Capital Gains Tax
| Country | Rate | Source |
|---|---|---|
| Antigua and Barbuda | 0% | Source: Inland Revenue Department, Antigua and Barbuda — "Taxes, Duties, Levies & Fees administered by the Inland Revenue Department" · as of 2026-07-19 |
| Niger | 7% | Source: Direction Générale des Impôts, Ministère des Finances (Niger) — Code Général des Impôts 2025, Article 74 (archived; live site unreachable) · as of 2025-01-01 |
| Difference | −7 pp | Niger higher |
Niger has a capital gains tax rate of 7%, 7pp above Antigua and Barbuda's 0%. The 175-country average is 10.3%: both sit below it. Antigua and Barbuda's figure is dated 2026-07-19 and Niger's 2025-01-01, so the two rates come from different data vintages.
Not covered for both countries yet: Crypto Tax, Wealth Tax.