CF · AfricaNE · Africa
Central African Republic vs Niger: tax rates compared
Between the two, Central African Republic's income tax rate (40%) tops Niger's (35%) by 5pp. The 200-country average is 28%: both sit above it. Central African Republic's figure is dated 2023-01-01 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 | CF | NE | Difference |
|---|---|---|---|
| Income Tax | 40% | 35% | CF +5 pp |
| Corporate Tax | 30% | 30% | match |
| VAT | 19% | 19% | match |
| Capital Gains Tax | 40% | 7% | CF +33 pplargest gap |
Income Tax
| Country | Rate | Source |
|---|---|---|
| Central African Republic | 40% | Source: Central African Republic Ministry of Finance and Budget — Code Général des Impôts (Article 86) · as of 2023-01-01 |
| Niger | 35% | Source: Direction Générale des Impôts (Niger) — Barème de l'Impôt sur les Traitements et Salaires · as of 2010-01-01 |
| Difference | +5 pp | Central African Republic higher |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| Central African Republic | 30% | 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 | 0 pp | displayed rates match |
There's no gap here — Central African Republic and Niger both post a corporate tax rate of 30%. The 201-country average is 22.6%: both sit above it.
VAT
| Country | Rate | Source |
|---|---|---|
| Central African Republic | 19% | Source: Central African Republic Ministry of Finance and Budget — Code Général des Impôts (Article 257) · as of 2019-01-01 |
| Niger | 19% | Source: PwC — VAT and Indirect Taxes in Africa 2023, Niger · as of 2023-01-17 |
| Difference | 0 pp | displayed rates match |
There's no gap here — Central African Republic and Niger both post a VAT rate of 19%. The 181-country average is 15%: both sit above it. Central African Republic's figure is dated 2019-01-01 and Niger's 2023-01-17, so the two rates come from different data vintages.
Capital Gains Tax
| Country | Rate | Source |
|---|---|---|
| Central African Republic | 40% | Source: Central African Republic Ministry of Finance and Budget — Code Général des Impôts (Articles 55, 86) · as of 2023-01-01 |
| 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 | +33 pp | Central African Republic higher |
Between the two, Central African Republic's capital gains tax rate (40%) tops Niger's (7%) by 33pp. The 175-country average is 10.3%: Central African Republic sits above it, Niger sits below it. Central African Republic's figure is dated 2023-01-01 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.