BO · AmericasNE · Africa
Bolivia vs Niger: tax rates compared
Niger's income tax rate is 22pp higher than Bolivia's (35% vs 13%). The 200-country average is 28%: Bolivia sits below it, Niger sits above it. Bolivia's figure is dated 2026-03-26 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 | BO | NE | Difference |
|---|---|---|---|
| Income Tax | 13% | 35% | NE +22 pplargest gap |
| Corporate Tax | 25% | 30% | NE +5 pp |
| VAT | 13% | 19% | NE +6 pp |
| Capital Gains Tax | 0% | 7% | NE +7 pp |
| Wealth Tax | 2.4% | 0% | BO +2.4 pp |
Income Tax
| Country | Rate | Source |
|---|---|---|
| Bolivia | 13% | Source: PWC Worldwide Tax Summaries — Bolivia (Individual, Taxes on personal income) · as of 2026-03-26 |
| Niger | 35% | Source: Direction Générale des Impôts (Niger) — Barème de l'Impôt sur les Traitements et Salaires · as of 2010-01-01 |
| Difference | −22 pp | Niger higher |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| Bolivia | 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 Bolivia's (30% vs 25%). The 201-country average is 22.6%: both sit above it.
VAT
| Country | Rate | Source |
|---|---|---|
| Bolivia | 13% | Source: PWC Worldwide Tax Summaries — Bolivia (Corporate, Other taxes) · as of 2026-03-26 |
| Niger | 19% | Source: PwC — VAT and Indirect Taxes in Africa 2023, Niger · as of 2023-01-17 |
| Difference | −6 pp | Niger higher |
Niger's VAT rate is 6pp higher than Bolivia's (19% vs 13%). The 181-country average is 15%: Bolivia sits below it, Niger sits above it. Bolivia's figure is dated 2026-03-26 and Niger's 2023-01-17, so the two rates come from different data vintages.
Capital Gains Tax
| Country | Rate | Source |
|---|---|---|
| Bolivia | 0% | Source: PWC Worldwide Tax Summaries — Bolivia (Individual, Income determination) · as of 2026-03-26 |
| 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's capital gains tax rate is 7pp higher than Bolivia's (7% vs 0%). The 175-country average is 10.3%: both sit below it. Bolivia's figure is dated 2026-03-26 and Niger's 2025-01-01, so the two rates come from different data vintages.
Wealth Tax
| Country | Rate | Source |
|---|---|---|
| Bolivia | 2.4% | Source: PWC Worldwide Tax Summaries — Bolivia (Individual, Other taxes) · as of 2026-03-26 |
| Niger | 0% | Source: Direction Générale des Impôts (Niger) — Code Général des Impôts (official text, mirrored via eRegulations Niger) · as of 2026-07-18 |
| Difference | +2.4 pp | Bolivia higher |
Bolivia's wealth tax rate is 2.4pp higher than Niger's (2.4% vs 0%). The 193-country average is 0.1%: Bolivia sits above it, Niger sits below it.
Not covered for both countries yet: Crypto Tax.