GN · AfricaNE · Africa

Guinea vs Niger: tax rates compared

Niger's income tax rate is 15pp higher than Guinea's (35% vs 20%). The 200-country average is 28%: Guinea sits below it, Niger sits above it. Guinea's figure is dated 2022-01-01 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

0102030405060Income20%35%Corporate25%30%VAT18%19%Wealth Tax0%
four shared taxes, side by side
Tax GN NEDifference
Income Tax20%35%NE +15 pplargest gap
Corporate Tax25%30%NE +5 pp
VAT18%19%NE +1 pp
Wealth Tax0%0%match

Income Tax

Income Tax, side by side
CountryRateSource
Guinea20%Source: Guinea Code Général des Impôts (Loi ordinaire L/2021/032/AN), Direction Générale des Impôts, Articles 63-64 · as of 2022-01-01
Niger35%Source: Direction Générale des Impôts (Niger) — Barème de l'Impôt sur les Traitements et Salaires · as of 2010-01-01
Difference−15 ppNiger higher

Corporate Tax

Corporate Tax, side by side
CountryRateSource
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

Niger's corporate tax rate is 5pp higher than Guinea's (30% vs 25%). The 201-country average is 22.6%: both sit above it.

VAT

VAT, side by side
CountryRateSource
Guinea18%Source: PwC — VAT and Indirect Taxes in Africa 2023, Guinea · as of 2023-01-28
Niger19%Source: PwC — VAT and Indirect Taxes in Africa 2023, Niger · as of 2023-01-17
Difference−1 ppNiger higher

Niger's VAT rate is 1pp higher than Guinea's (19% vs 18%). The 181-country average is 15%: both sit above it.

Wealth Tax

Wealth Tax, side by side
CountryRateSource
Guinea0%Source: Direction Générale des Impôts (DGI) Guinée — official site · as of 2026-07-18
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

Guinea's wealth tax rate is identical to Niger's — both sit at 0%. The 193-country average is 0.1%: both sit below it.

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