JP · AsiaNE · Africa

Japan vs Niger: tax rates compared

Japan's income tax rate is 20.9pp higher than Niger's (55.9% vs 35%). The 200-country average is 28%: both sit above it. Japan'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%55.9%Corporate29.7%30%VAT10%19%Capital Gains7%20.3%Wealth Tax0%
five shared taxes, side by side
Tax JP NEDifference
Income Tax55.9%35%JP +20.9 pplargest gap
Corporate Tax29.7%30%NE +0.3 pp
VAT10%19%NE +9 pp
Capital Gains Tax20.3%7%JP +13.3 pp
Wealth Tax0%0%match

Income Tax

Income Tax, side by side
CountryRateSource
Japan55.9%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+20.9 ppJapan higher

Corporate Tax

Corporate Tax, side by side
CountryRateSource
Japan29.7%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−0.3 ppNiger higher

Niger's corporate tax rate is 0.3pp higher than Japan's (30% vs 29.7%). The 201-country average is 22.6%: both sit above it.

VAT

VAT, side by side
CountryRateSource
Japan10%Source: PWC Worldwide Tax Summaries — Japan (Corporate, Other taxes) · as of 2026-01-13
Niger19%Source: PwC — VAT and Indirect Taxes in Africa 2023, Niger · as of 2023-01-17
Difference−9 ppNiger higher

Niger's VAT rate is 9pp higher than Japan's (19% vs 10%). The 181-country average is 15%: Japan sits below it, Niger sits above it. Japan's figure is dated 2026-01-13 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
Japan20.3%Source: PWC Worldwide Tax Summaries — Japan (Individual, Income determination) · as of 2026-01-13
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+13.3 ppJapan higher

Japan's capital gains tax rate is 13.3pp higher than Niger's (20.3% vs 7%). The 175-country average is 10.3%: Japan sits above it, Niger sits below it. Japan's figure is dated 2026-01-13 and Niger's 2025-01-01, so the two rates come from different data vintages.

Wealth Tax

Wealth Tax, side by side
CountryRateSource
Japan0%Source: PWC Worldwide Tax Summaries — Japan (Individual, Other taxes) · as of 2026-01-13
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

Japan'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.