GQ · AfricaNE · Africa

Equatorial Guinea vs Niger: tax rates compared

Between the two, Niger's income tax rate (35%) tops Equatorial Guinea's (25%) by 10pp. The 200-country average is 28%: Equatorial Guinea sits below it, Niger sits above it. Equatorial Guinea's figure is dated 2025-11-21 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

0102030405060Income25%35%Corporate25%30%VAT15%19%Wealth Tax0%
four shared taxes, side by side
Tax GQ NEDifference
Income Tax25%35%NE +10 pplargest gap
Corporate Tax25%30%NE +5 pp
VAT15%19%NE +4 pp
Wealth Tax0%0%match

Income Tax

Income Tax, side by side
CountryRateSource
Equatorial Guinea25%Source: PwC Worldwide Tax Summaries — Equatorial Guinea, Individual - Taxes on personal income · as of 2025-11-21
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
Equatorial Guinea25%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−5 ppNiger higher

Between the two, Niger's corporate tax rate (30%) tops Equatorial Guinea's (25%) by 5pp. The 201-country average is 22.6%: both sit above it.

VAT

VAT, side by side
CountryRateSource
Equatorial Guinea15%Source: PWC Worldwide Tax Summaries — Equatorial Guinea (Corporate, Other taxes) · as of 2025-11-21
Niger19%Source: PwC — VAT and Indirect Taxes in Africa 2023, Niger · as of 2023-01-17
Difference−4 ppNiger higher

Between the two, Niger's VAT rate (19%) tops Equatorial Guinea's (15%) by 4pp. The 181-country average is 15%: Equatorial Guinea matches the world average, Niger sits above it. Equatorial Guinea's figure is dated 2025-11-21 and Niger's 2023-01-17, so the two rates come from different data vintages.

Wealth Tax

Wealth Tax, side by side
CountryRateSource
Equatorial Guinea0%Source: PWC Worldwide Tax Summaries — Net wealth/worth tax rates (quick chart) · as of 2025-11-21
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

There's no gap here — Equatorial Guinea and Niger both post a wealth tax rate of 0%. The 193-country average is 0.1%: both sit below it. Equatorial Guinea's figure is dated 2025-11-21 and Niger's 2026-07-18, so the two rates come from different data vintages.

Not covered for both countries yet: Capital Gains Tax, Crypto Tax.