IT · EuropeNE · Africa

Italy vs Niger: tax rates compared

Italy has an income tax rate of 47.2%, 12.2pp above Niger's 35%. The 200-country average is 28%: both sit above it. Italy'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

0102030405060Income35%47.2%Corporate27.8%30%VAT19%22%Capital Gains7%26%Wealth Tax0%
five shared taxes, side by side
Tax IT NEDifference
Income Tax47.2%35%IT +12.2 pp
Corporate Tax27.8%30%NE +2.2 pp
VAT22%19%IT +3 pp
Capital Gains Tax26%7%IT +19 pplargest gap
Wealth Tax0%0%match

Income Tax

Income Tax, side by side
CountryRateSource
Italy47.2%Source: OECD Tax Database — Top statutory personal income tax rates · as of 2025-01-01
Niger35%Source: Direction Générale des Impôts (Niger) — Barème de l'Impôt sur les Traitements et Salaires · as of 2010-01-01
Difference+12.2 ppItaly higher

Corporate Tax

Corporate Tax, side by side
CountryRateSource
Italy27.8%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−2.2 ppNiger higher

Niger has a corporate tax rate of 30%, 2.2pp above Italy's 27.8%. The 201-country average is 22.6%: both sit above it.

VAT

VAT, side by side
CountryRateSource
Italy22%Source: PWC Worldwide Tax Summaries — Italy (Corporate, Other taxes) · as of 2026-07-13
Niger19%Source: PwC — VAT and Indirect Taxes in Africa 2023, Niger · as of 2023-01-17
Difference+3 ppItaly higher

Italy has a VAT rate of 22%, 3pp above Niger's 19%. The 181-country average is 15%: both sit above it. Italy's figure is dated 2026-07-13 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
Italy26%Source: PWC Worldwide Tax Summaries — Italy (Individual, Income determination) · as of 2019-01-01
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+19 ppItaly higher

Italy has a capital gains tax rate of 26%, 19pp above Niger's 7%. The 175-country average is 10.3%: Italy sits above it, Niger sits below it. Italy's figure is dated 2019-01-01 and Niger's 2025-01-01, so the two rates come from different data vintages.

Wealth Tax

Wealth Tax, side by side
CountryRateSource
Italy0%Source: Agenzia delle Entrate — IVIE, base imponibile e aliquota · as of 2024-01-01
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

Italy and Niger share the same wealth tax rate: 0%. The 193-country average is 0.1%: both sit below it. Italy's figure is dated 2024-01-01 and Niger's 2026-07-18, so the two rates come from different data vintages.

Not covered for both countries yet: Crypto Tax.