XK · EuropeNE · Africa
Kosovo vs Niger: tax rates compared
Niger's income tax rate is 25pp higher than Kosovo's (35% vs 10%). The 200-country average is 28%: Kosovo sits below it, Niger sits above it. Kosovo's figure is dated 2026-01-13 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
| Tax | XK | NE | Difference |
|---|---|---|---|
| Income Tax | 10% | 35% | NE +25 pplargest gap |
| Corporate Tax | 10% | 30% | NE +20 pp |
| VAT | 18% | 19% | NE +1 pp |
| Capital Gains Tax | 10% | 7% | XK +3 pp |
| Wealth Tax | 0% | 0% | match |
Income Tax
| Country | Rate | Source |
|---|---|---|
| Kosovo | 10% | Source: PWC Worldwide Tax Summaries — Kosovo (Individual, Taxes on personal income) · as of 2026-01-13 |
| Niger | 35% | Source: Direction Générale des Impôts (Niger) — Barème de l'Impôt sur les Traitements et Salaires · as of 2010-01-01 |
| Difference | −25 pp | Niger higher |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| Kosovo | 10% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Niger | 30% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Difference | −20 pp | Niger higher |
Niger's corporate tax rate is 20pp higher than Kosovo's (30% vs 10%). The 201-country average is 22.6%: Kosovo sits below it, Niger sits above it.
VAT
| Country | Rate | Source |
|---|---|---|
| Kosovo | 18% | Source: PWC Worldwide Tax Summaries — Kosovo (Corporate, Other taxes) · as of 2026-01-13 |
| Niger | 19% | Source: PwC — VAT and Indirect Taxes in Africa 2023, Niger · as of 2023-01-17 |
| Difference | −1 pp | Niger higher |
Niger's VAT rate is 1pp higher than Kosovo's (19% vs 18%). The 181-country average is 15%: both sit above it. Kosovo'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
| Country | Rate | Source |
|---|---|---|
| Kosovo | 10% | Source: PWC Worldwide Tax Summaries — Capital gains tax (CGT) rates (quick chart, Kosovo individual row) · as of 2026-01-13 |
| Niger | 7% | 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 | +3 pp | Kosovo higher |
Kosovo's capital gains tax rate is 3pp higher than Niger's (10% vs 7%). The 175-country average is 10.3%: both sit below it. Kosovo's figure is dated 2026-01-13 and Niger's 2025-01-01, so the two rates come from different data vintages.
Wealth Tax
| Country | Rate | Source |
|---|---|---|
| Kosovo | 0% | Source: PWC Worldwide Tax Summaries — Kosovo (Individual, Other taxes) · as of 2026-01-13 |
| 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 |
Kosovo'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.