DM · AmericasNE · Africa
Dominica vs Niger: tax rates compared
There's no gap here — Dominica and Niger both post an income tax rate of 35%. The 200-country average is 28%: both sit above it. Dominica's figure is dated 2018-01-01 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 | DM | NE | Difference |
|---|---|---|---|
| Income Tax | 35% | 35% | match |
| Corporate Tax | 25% | 30% | NE +5 pp |
| VAT | 15% | 19% | NE +4 pp |
| Capital Gains Tax | 0% | 7% | NE +7 pplargest gap |
| Wealth Tax | 0% | 0% | match |
Income Tax
| Country | Rate | Source |
|---|---|---|
| Dominica | 35% | Source: Commonwealth of Dominica Inland Revenue Division — Current Income Tax Rates · as of 2018-01-01 |
| Niger | 35% | Source: Direction Générale des Impôts (Niger) — Barème de l'Impôt sur les Traitements et Salaires · as of 2010-01-01 |
| Difference | 0 pp | displayed rates match |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| Dominica | 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 |
Between the two, Niger's corporate tax rate (30%) tops Dominica's (25%) by 5pp. The 201-country average is 22.6%: both sit above it.
VAT
| Country | Rate | Source |
|---|---|---|
| Dominica | 15% | Source: Dominica Inland Revenue Division — Value Added Tax · as of 2006-03-01 |
| Niger | 19% | Source: PwC — VAT and Indirect Taxes in Africa 2023, Niger · as of 2023-01-17 |
| Difference | −4 pp | Niger higher |
Between the two, Niger's VAT rate (19%) tops Dominica's (15%) by 4pp. The 181-country average is 15%: Dominica matches the world average, Niger sits above it. Dominica's figure is dated 2006-03-01 and Niger's 2023-01-17, so the two rates come from different data vintages.
Capital Gains Tax
| Country | Rate | Source |
|---|---|---|
| Dominica | 0% | Source: Commonwealth of Dominica Inland Revenue Division — Personal Income Tax / Current Income Tax Rates · 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 |
Between the two, Niger's capital gains tax rate (7%) tops Dominica's (0%) by 7pp. The 175-country average is 10.3%: both sit below it. Dominica's figure is dated 2026-07-19 and Niger's 2025-01-01, so the two rates come from different data vintages.
Wealth Tax
| Country | Rate | Source |
|---|---|---|
| Dominica | 0% | Source: Dominica Inland Revenue Division — Tax Laws · as of 2026-07-18 |
| 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 |
There's no gap here — Dominica and Niger both post a wealth tax rate of 0%. The 193-country average is 0.1%: both sit below it.
Not covered for both countries yet: Crypto Tax.