EE · EuropeNE · Africa
Estonia vs Niger: tax rates compared
Between the two, Niger's income tax rate (35%) tops Estonia's (22%) by 13pp. The 200-country average is 28%: Estonia sits below it, Niger sits above it. Estonia'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
| Tax | EE | NE | Difference |
|---|---|---|---|
| Income Tax | 22% | 35% | NE +13 pp |
| Corporate Tax | 22% | 30% | NE +8 pp |
| VAT | 24% | 19% | EE +5 pp |
| Capital Gains Tax | 22% | 7% | EE +15 pplargest gap |
| Wealth Tax | 0% | 0% | match |
Income Tax
| Country | Rate | Source |
|---|---|---|
| Estonia | 22% | Source: OECD Tax Database — Top statutory personal income tax rates · as of 2025-01-01 |
| Niger | 35% | Source: Direction Générale des Impôts (Niger) — Barème de l'Impôt sur les Traitements et Salaires · as of 2010-01-01 |
| Difference | −13 pp | Niger higher |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| Estonia | 22% | 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 | −8 pp | Niger higher |
Between the two, Niger's corporate tax rate (30%) tops Estonia's (22%) by 8pp. The 201-country average is 22.6%: Estonia sits below it, Niger sits above it.
VAT
| Country | Rate | Source |
|---|---|---|
| Estonia | 24% | Source: Estonian Tax and Customs Board (EMTA) — Value added tax · as of 2025-07-01 |
| Niger | 19% | Source: PwC — VAT and Indirect Taxes in Africa 2023, Niger · as of 2023-01-17 |
| Difference | +5 pp | Estonia higher |
Between the two, Estonia's VAT rate (24%) tops Niger's (19%) by 5pp. The 181-country average is 15%: both sit above it. Estonia's figure is dated 2025-07-01 and Niger's 2023-01-17, so the two rates come from different data vintages.
Capital Gains Tax
| Country | Rate | Source |
|---|---|---|
| Estonia | 22% | Source: PwC Worldwide Tax Summaries — Estonia, Individual - Taxes on personal income · as of 2026-05-29 |
| 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 | +15 pp | Estonia higher |
Between the two, Estonia's capital gains tax rate (22%) tops Niger's (7%) by 15pp. The 175-country average is 10.3%: Estonia sits above it, Niger sits below it. Estonia's figure is dated 2026-05-29 and Niger's 2025-01-01, so the two rates come from different data vintages.
Wealth Tax
| Country | Rate | Source |
|---|---|---|
| Estonia | 0% | Source: PWC Worldwide Tax Summaries — Net wealth/worth tax rates (quick chart) · as of 2026-05-29 |
| 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 — Estonia 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.