IS · EuropeNE · Africa
Iceland vs Niger: tax rates compared
Iceland has an income tax rate of 46.3%, 11.3pp above Niger's 35%. The 200-country average is 28%: both sit above it. Iceland'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 | IS | NE | Difference |
|---|---|---|---|
| Income Tax | 46.3% | 35% | IS +11.3 pp |
| Corporate Tax | 20% | 30% | NE +10 pp |
| VAT | 24% | 19% | IS +5 pp |
| Capital Gains Tax | 22% | 7% | IS +15 pplargest gap |
| Wealth Tax | 0% | 0% | match |
Income Tax
| Country | Rate | Source |
|---|---|---|
| Iceland | 46.3% | 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 | +11.3 pp | Iceland higher |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| Iceland | 20% | 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 | −10 pp | Niger higher |
Niger has a corporate tax rate of 30%, 10pp above Iceland's 20%. The 201-country average is 22.6%: Iceland sits below it, Niger sits above it.
VAT
| Country | Rate | Source |
|---|---|---|
| Iceland | 24% | Source: PWC Worldwide Tax Summaries — Iceland (Corporate, Other taxes) · as of 2026-06-22 |
| Niger | 19% | Source: PwC — VAT and Indirect Taxes in Africa 2023, Niger · as of 2023-01-17 |
| Difference | +5 pp | Iceland higher |
Iceland has a VAT rate of 24%, 5pp above Niger's 19%. The 181-country average is 15%: both sit above it. Iceland's figure is dated 2026-06-22 and Niger's 2023-01-17, so the two rates come from different data vintages.
Capital Gains Tax
| Country | Rate | Source |
|---|---|---|
| Iceland | 22% | Source: Skatturinn (Iceland Revenue and Customs) — Key rates and amounts 2026 · as of 2026-01-01 |
| 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 | Iceland higher |
Iceland has a capital gains tax rate of 22%, 15pp above Niger's 7%. The 175-country average is 10.3%: Iceland sits above it, Niger sits below it. Iceland's figure is dated 2026-01-01 and Niger's 2025-01-01, so the two rates come from different data vintages.
Wealth Tax
| Country | Rate | Source |
|---|---|---|
| Iceland | 0% | Source: PWC Worldwide Tax Summaries — Iceland (Individual, Other taxes) · as of 2026-06-22 |
| 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 |
Iceland 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.