KI · OceaniaNE · Africa
Kiribati vs Niger: tax rates compared
Niger's income tax rate is 5pp higher than Kiribati's (35% vs 30%). The 200-country average is 28%: both sit above it. Kiribati's figure is dated 2014-01-01 and Niger's 2010-01-01, so the two rates come from different data vintages.
Verified data covers four of the six tracked tax types for both countries; every rate below is cited to its source and dated.
At a glance
| Tax | KI | NE | Difference |
|---|---|---|---|
| Income Tax | 30% | 35% | NE +5 pp |
| Corporate Tax | 35% | 30% | KI +5 pp |
| VAT | 12.5% | 19% | NE +6.5 pplargest gap |
| Wealth Tax | 0% | 0% | match |
Income Tax
| Country | Rate | Source |
|---|---|---|
| Kiribati | 30% | Source: Kiribati Tax Division, Ministry of Finance and Economic Development — Tax Obligation Pamphlet (January 2026) · as of 2014-01-01 |
| Niger | 35% | Source: Direction Générale des Impôts (Niger) — Barème de l'Impôt sur les Traitements et Salaires · as of 2010-01-01 |
| Difference | −5 pp | Niger higher |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| Kiribati | 35% | Source: Kiribati Tax Division, Ministry of Finance and Economic Development — Tax Obligation Pamphlet (January 2026) · as of 2001-01-01 |
| Niger | 30% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Difference | +5 pp | Kiribati higher |
Kiribati's corporate tax rate is 5pp higher than Niger's (35% vs 30%). The 201-country average is 22.6%: both sit above it. Kiribati's figure is dated 2001-01-01 and Niger's 2025-01-01, so the two rates come from different data vintages.
VAT
| Country | Rate | Source |
|---|---|---|
| Kiribati | 12.5% | Source: Kiribati Tax Division, Ministry of Finance and Economic Development — Guidelines and Obligations of VAT Registered Businesses · as of 2024-05-31 |
| Niger | 19% | Source: PwC — VAT and Indirect Taxes in Africa 2023, Niger · as of 2023-01-17 |
| Difference | −6.5 pp | Niger higher |
Niger's VAT rate is 6.5pp higher than Kiribati's (19% vs 12.5%). The 181-country average is 15%: Kiribati sits below it, Niger sits above it. Kiribati's figure is dated 2024-05-31 and Niger's 2023-01-17, so the two rates come from different data vintages.
Wealth Tax
| Country | Rate | Source |
|---|---|---|
| Kiribati | 0% | Source: Kiribati Ministry of Finance and Economic Development — Taxation · as of 2026-07-18 |
| 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 |
Kiribati'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: Capital Gains Tax, Crypto Tax.