JM · AmericasNE · Africa

Jamaica vs Niger: tax rates compared

Niger has an income tax rate of 35%, 5pp above Jamaica's 30%. The 200-country average is 28%: both sit above it. Jamaica's figure is dated 2025-12-31 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

0102030405060Income30%35%Corporate25%30%VAT15%19%Capital Gains0%7%Wealth Tax0%
five shared taxes, side by side
Tax JM NEDifference
Income Tax30%35%NE +5 pp
Corporate Tax25%30%NE +5 pp
VAT15%19%NE +4 pp
Capital Gains Tax0%7%NE +7 pplargest gap
Wealth Tax0%0%match

Income Tax

Income Tax, side by side
CountryRateSource
Jamaica30%Source: PWC Worldwide Tax Summaries — Jamaica (Individual, Taxes on personal income) · as of 2025-12-31
Niger35%Source: Direction Générale des Impôts (Niger) — Barème de l'Impôt sur les Traitements et Salaires · as of 2010-01-01
Difference−5 ppNiger higher

Corporate Tax

Corporate Tax, side by side
CountryRateSource
Jamaica25%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 has a corporate tax rate of 30%, 5pp above Jamaica's 25%. The 201-country average is 22.6%: both sit above it.

VAT

VAT, side by side
CountryRateSource
Jamaica15%Source: PWC Worldwide Tax Summaries — Jamaica (Corporate, Other taxes) · as of 2025-12-31
Niger19%Source: PwC — VAT and Indirect Taxes in Africa 2023, Niger · as of 2023-01-17
Difference−4 ppNiger higher

Niger has a VAT rate of 19%, 4pp above Jamaica's 15%. The 181-country average is 15%: Jamaica matches the world average, Niger sits above it. Jamaica's figure is dated 2025-12-31 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
Jamaica0%Source: PWC Worldwide Tax Summaries — Jamaica (Individual, Income determination) · as of 2025-12-31
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 Jamaica's 0%. The 175-country average is 10.3%: both sit below it.

Wealth Tax

Wealth Tax, side by side
CountryRateSource
Jamaica0%Source: PWC Worldwide Tax Summaries — Net wealth/worth tax rates (quick chart) · as of 2025-12-31
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

Jamaica and Niger share the same wealth tax rate: 0%. The 193-country average is 0.1%: both sit below it. Jamaica's figure is dated 2025-12-31 and Niger's 2026-07-18, so the two rates come from different data vintages.

Not covered for both countries yet: Crypto Tax.