IM · EuropeNE · Africa

Isle of Man vs Niger: tax rates compared

Niger has an income tax rate of 35%, 14pp above Isle of Man's 21%. The 200-country average is 28%: Isle of Man sits below it, Niger sits above it. Isle of Man's figure is dated 2026-02-06 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

0102030405060Income21%35%Corporate0%30%VAT19%20%Capital Gains0%7%Wealth Tax0%
five shared taxes, side by side
Tax IM NEDifference
Income Tax21%35%NE +14 pp
Corporate Tax0%30%NE +30 pplargest gap
VAT20%19%IM +1 pp
Capital Gains Tax0%7%NE +7 pp
Wealth Tax0%0%match

Income Tax

Income Tax, side by side
CountryRateSource
Isle of Man21%Source: PWC Worldwide Tax Summaries — Isle of Man (Individual, Taxes on personal income) · as of 2026-02-06
Niger35%Source: Direction Générale des Impôts (Niger) — Barème de l'Impôt sur les Traitements et Salaires · as of 2010-01-01
Difference−14 ppNiger higher

Corporate Tax

Corporate Tax, side by side
CountryRateSource
Isle of Man0%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−30 ppNiger higher

Niger has a corporate tax rate of 30%, 30pp above Isle of Man's 0%. The 201-country average is 22.6%: Isle of Man sits below it, Niger sits above it.

VAT

VAT, side by side
CountryRateSource
Isle of Man20%Source: PWC Worldwide Tax Summaries — Isle of Man (Corporate, Other taxes) · as of 2026-02-06
Niger19%Source: PwC — VAT and Indirect Taxes in Africa 2023, Niger · as of 2023-01-17
Difference+1 ppIsle of Man higher

Isle of Man has a VAT rate of 20%, 1pp above Niger's 19%. The 181-country average is 15%: both sit above it. Isle of Man's figure is dated 2026-02-06 and Niger's 2023-01-17, so the two rates come from different data vintages.

Capital Gains Tax

Capital Gains Tax, side by side
CountryRateSource
Isle of Man0%Source: PWC Worldwide Tax Summaries — Isle of Man (Individual, Income determination) · as of 2026-02-06
Niger7%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−7 ppNiger higher

Niger has a capital gains tax rate of 7%, 7pp above Isle of Man's 0%. The 175-country average is 10.3%: both sit below it. Isle of Man's figure is dated 2026-02-06 and Niger's 2025-01-01, so the two rates come from different data vintages.

Wealth Tax

Wealth Tax, side by side
CountryRateSource
Isle of Man0%Source: PWC Worldwide Tax Summaries — Isle of Man (Individual, Other taxes) · as of 2026-02-06
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

Isle of Man 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.