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Ireland vs Niger: tax rates compared
Ireland's income tax rate is 13pp higher than Niger's (48% vs 35%). The 200-country average is 28%: both sit above it. Ireland'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 | IE | NE | Difference |
|---|---|---|---|
| Income Tax | 48% | 35% | IE +13 pp |
| Corporate Tax | 12.5% | 30% | NE +17.5 pp |
| VAT | 23% | 19% | IE +4 pp |
| Capital Gains Tax | 33% | 7% | IE +26 pplargest gap |
| Wealth Tax | 0% | 0% | match |
Income Tax
| Country | Rate | Source |
|---|---|---|
| Ireland | 48% | 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 | Ireland higher |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| Ireland | 12.5% | 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 | −17.5 pp | Niger higher |
Niger's corporate tax rate is 17.5pp higher than Ireland's (30% vs 12.5%). The 201-country average is 22.6%: Ireland sits below it, Niger sits above it.
VAT
| Country | Rate | Source |
|---|---|---|
| Ireland | 23% | Source: PWC Worldwide Tax Summaries — Ireland (Corporate, Other taxes) · as of 2026-03-06 |
| Niger | 19% | Source: PwC — VAT and Indirect Taxes in Africa 2023, Niger · as of 2023-01-17 |
| Difference | +4 pp | Ireland higher |
Ireland's VAT rate is 4pp higher than Niger's (23% vs 19%). The 181-country average is 15%: both sit above it. Ireland's figure is dated 2026-03-06 and Niger's 2023-01-17, so the two rates come from different data vintages.
Capital Gains Tax
| Country | Rate | Source |
|---|---|---|
| Ireland | 33% | Source: PWC Worldwide Tax Summaries — Ireland (Individual, Income determination) · as of 2026-03-06 |
| 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 | +26 pp | Ireland higher |
Ireland's capital gains tax rate is 26pp higher than Niger's (33% vs 7%). The 175-country average is 10.3%: Ireland sits above it, Niger sits below it. Ireland's figure is dated 2026-03-06 and Niger's 2025-01-01, so the two rates come from different data vintages.
Wealth Tax
| Country | Rate | Source |
|---|---|---|
| Ireland | 0% | Source: PWC Worldwide Tax Summaries — Ireland (Individual, Other taxes) · as of 2026-03-06 |
| 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 |
Ireland'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: Crypto Tax.