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Belize vs Niger: tax rates compared

Niger's income tax rate is 10pp higher than Belize's (35% vs 25%). The 200-country average is 28%: Belize sits below it, Niger sits above it. Belize'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

0102030405060Income25%35%Corporate0%30%VAT12.5%19%Capital Gains0%7%Wealth Tax0%
five shared taxes, side by side
Tax BZ NEDifference
Income Tax25%35%NE +10 pp
Corporate Tax0%30%NE +30 pplargest gap
VAT12.5%19%NE +6.5 pp
Capital Gains Tax0%7%NE +7 pp
Wealth Tax0%0%match

Income Tax

Income Tax, side by side
CountryRateSource
Belize25%Source: Belize Income and Business Tax (Amendment) Act, 2024 (No. 40 of 2024) · as of 2025-01-01
Niger35%Source: Direction Générale des Impôts (Niger) — Barème de l'Impôt sur les Traitements et Salaires · as of 2010-01-01
Difference−10 ppNiger higher

Corporate Tax

Corporate Tax, side by side
CountryRateSource
Belize0%Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01
Niger30%Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01
Difference−30 ppNiger higher

Niger's corporate tax rate is 30pp higher than Belize's (30% vs 0%). The 201-country average is 22.6%: Belize sits below it, Niger sits above it.

VAT

VAT, side by side
CountryRateSource
Belize12.5%Source: Belize Tax Service — General Sales Tax Act (Chapter 63, Revised Edition 2011) · as of 2011-12-31
Niger19%Source: PwC — VAT and Indirect Taxes in Africa 2023, Niger · as of 2023-01-17
Difference−6.5 ppNiger higher

Niger's VAT rate is 6.5pp higher than Belize's (19% vs 12.5%). The 181-country average is 15%: Belize sits below it, Niger sits above it. Belize's figure is dated 2011-12-31 and Niger's 2023-01-17, so the two rates come from different data vintages.

Capital Gains Tax

Capital Gains Tax, side by side
CountryRateSource
Belize0%Source: Belize Income and Business Tax Act (Chapter 55, Revised Edition 2020) · as of 2020-12-31
Niger7%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 ppNiger higher

Niger's capital gains tax rate is 7pp higher than Belize's (7% vs 0%). The 175-country average is 10.3%: both sit below it. Belize's figure is dated 2020-12-31 and Niger's 2025-01-01, so the two rates come from different data vintages.

Wealth Tax

Wealth Tax, side by side
CountryRateSource
Belize0%Source: Belize Income and Business Tax Act, Chapter 55 (Government of Belize, Attorney General's Ministry) · as of 2026-07-18
Niger0%Source: Direction Générale des Impôts (Niger) — Code Général des Impôts (official text, mirrored via eRegulations Niger) · as of 2026-07-18
Difference0 ppdisplayed rates match

Belize'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.