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Germany vs Niger: tax rates compared
Germany has an income tax rate of 47.5%, 12.5pp above Niger's 35%. The 200-country average is 28%: both sit above it. Germany'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 | DE | NE | Difference |
|---|---|---|---|
| Income Tax | 47.5% | 35% | DE +12.5 pp |
| Corporate Tax | 30.1% | 30% | DE +0.1 pp |
| VAT | 19% | 19% | match |
| Capital Gains Tax | 25% | 7% | DE +18 pplargest gap |
| Wealth Tax | 0% | 0% | match |
Income Tax
| Country | Rate | Source |
|---|---|---|
| Germany | 47.5% | 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 | +12.5 pp | Germany higher |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| Germany | 30.1% | 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 | +0.1 pp | Germany higher |
Germany has a corporate tax rate of 30.1%, 0.1pp above Niger's 30%. The 201-country average is 22.6%: both sit above it.
VAT
| Country | Rate | Source |
|---|---|---|
| Germany | 19% | Source: PWC Worldwide Tax Summaries — Germany (Corporate, Other taxes) · as of 2026-06-30 |
| Niger | 19% | Source: PwC — VAT and Indirect Taxes in Africa 2023, Niger · as of 2023-01-17 |
| Difference | 0 pp | displayed rates match |
Germany and Niger share the same VAT rate: 19%. The 181-country average is 15%: both sit above it. Germany's figure is dated 2026-06-30 and Niger's 2023-01-17, so the two rates come from different data vintages.
Capital Gains Tax
| Country | Rate | Source |
|---|---|---|
| Germany | 25% | Source: PwC Worldwide Tax Summaries — Germany, Individual - Income determination · as of 2026-06-30 |
| 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 | +18 pp | Germany higher |
Germany has a capital gains tax rate of 25%, 18pp above Niger's 7%. The 175-country average is 10.3%: Germany sits above it, Niger sits below it. Germany's figure is dated 2026-06-30 and Niger's 2025-01-01, so the two rates come from different data vintages.
Wealth Tax
| Country | Rate | Source |
|---|---|---|
| Germany | 0% | Source: PWC Worldwide Tax Summaries — Germany (Individual, Other taxes) · as of 2026-06-30 |
| 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 |
Germany and Niger share the same wealth tax rate: 0%. The 193-country average is 0.1%: both sit below it.
Not covered for both countries yet: Crypto Tax.