LU · EuropeNE · Africa
Luxembourg vs Niger: tax rates compared
Between the two, Luxembourg's income tax rate (45.8%) tops Niger's (35%) by 10.8pp. The 200-country average is 28%: both sit above it. Luxembourg'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
| Tax | LU | NE | Difference |
|---|---|---|---|
| Income Tax | 45.8% | 35% | LU +10.8 pplargest gap |
| Corporate Tax | 23.9% | 30% | NE +6.1 pp |
| VAT | 17% | 19% | NE +2 pp |
| Capital Gains Tax | 0% | 7% | NE +7 pp |
| Wealth Tax | 0% | 0% | match |
Income Tax
| Country | Rate | Source |
|---|---|---|
| Luxembourg | 45.8% | Source: OECD Tax Database — Top statutory personal income tax rates · as of 2025-01-01 |
| Niger | 35% | Source: Direction Générale des Impôts (Niger) — Barème de l'Impôt sur les Traitements et Salaires · as of 2010-01-01 |
| Difference | +10.8 pp | Luxembourg higher |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| Luxembourg | 23.9% | 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 | −6.1 pp | Niger higher |
Between the two, Niger's corporate tax rate (30%) tops Luxembourg's (23.9%) by 6.1pp. The 201-country average is 22.6%: both sit above it.
VAT
| Country | Rate | Source |
|---|---|---|
| Luxembourg | 17% | Source: PWC Worldwide Tax Summaries — Luxembourg (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 | −2 pp | Niger higher |
Between the two, Niger's VAT rate (19%) tops Luxembourg's (17%) by 2pp. The 181-country average is 15%: both sit above it. Luxembourg'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 |
|---|---|---|
| Luxembourg | 0% | Source: PWC Worldwide Tax Summaries — Luxembourg (Individual, Income determination) · 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 | −7 pp | Niger higher |
Between the two, Niger's capital gains tax rate (7%) tops Luxembourg's (0%) by 7pp. The 175-country average is 10.3%: both sit below it. Luxembourg'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 |
|---|---|---|
| Luxembourg | 0% | Source: PWC Worldwide Tax Summaries — Luxembourg (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 |
There's no gap here — Luxembourg and Niger both post a wealth tax rate of 0%. The 193-country average is 0.1%: both sit below it.
Not covered for both countries yet: Crypto Tax.