BE · EuropeNE · Africa
Belgium vs Niger: tax rates compared
Belgium's income tax rate is 17.7pp higher than Niger's (52.7% vs 35%). The 200-country average is 28%: both sit above it. Belgium's figure is dated 2025-01-01 and Niger's 2010-01-01, so the two rates come from different data vintages.
Verified data covers five of the six tracked tax types for both countries; every rate below is cited to its source and dated.
At a glance
| Tax | BE | NE | Difference |
|---|---|---|---|
| Income Tax | 52.7% | 35% | BE +17.7 pplargest gap |
| Corporate Tax | 25% | 30% | NE +5 pp |
| VAT | 21% | 19% | BE +2 pp |
| Capital Gains Tax | 10% | 7% | BE +3 pp |
| Wealth Tax | 0% | 0% | match |
Income Tax
| Country | Rate | Source |
|---|---|---|
| Belgium | 52.7% | Source: OECD Tax Database — Top statutory personal income tax rates · as of 2025-01-01 |
| Niger | 35% | Source: Direction Générale des Impôts (Niger) — Barème de l'Impôt sur les Traitements et Salaires · as of 2010-01-01 |
| Difference | +17.7 pp | Belgium higher |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| Belgium | 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's corporate tax rate is 5pp higher than Belgium's (30% vs 25%). The 201-country average is 22.6%: both sit above it.
VAT
| Country | Rate | Source |
|---|---|---|
| Belgium | 21% | Source: PWC Worldwide Tax Summaries — Belgium (Corporate, Other taxes) · as of 2026-02-13 |
| Niger | 19% | Source: PwC — VAT and Indirect Taxes in Africa 2023, Niger · as of 2023-01-17 |
| Difference | +2 pp | Belgium higher |
Belgium's VAT rate is 2pp higher than Niger's (21% vs 19%). The 181-country average is 15%: both sit above it. Belgium's figure is dated 2026-02-13 and Niger's 2023-01-17, so the two rates come from different data vintages.
Capital Gains Tax
| Country | Rate | Source |
|---|---|---|
| Belgium | 10% | Source: KPMG TaxNewsFlash — Belgium: New capital gains tax approved by Parliament · as of 2026-01-01 |
| 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 | +3 pp | Belgium higher |
Belgium's capital gains tax rate is 3pp higher than Niger's (10% vs 7%). The 175-country average is 10.3%: both sit below it. Belgium's figure is dated 2026-01-01 and Niger's 2025-01-01, so the two rates come from different data vintages.
Wealth Tax
| Country | Rate | Source |
|---|---|---|
| Belgium | 0% | Source: PWC Worldwide Tax Summaries — Belgium (Individual, Other taxes) · as of 2026-02-13 |
| Niger | 0% | Source: Direction Générale des Impôts (Niger) — Code Général des Impôts (official text, mirrored via eRegulations Niger) · as of 2026-07-18 |
| Difference | 0 pp | displayed rates match |
Belgium's wealth tax rate is identical to Niger's — both sit at 0%. The 193-country average is 0.1%: both sit below it.
Not covered for both countries yet: Crypto Tax.