MG · AfricaNE · Africa
Madagascar vs Niger: tax rates compared
Niger's income tax rate is 10pp higher than Madagascar's (35% vs 25%). The 200-country average is 28%: Madagascar sits below it, Niger sits above it. Madagascar's figure is dated 2026-01-01 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 | MG | NE | Difference |
|---|---|---|---|
| Income Tax | 25% | 35% | NE +10 pplargest gap |
| Corporate Tax | 20% | 30% | NE +10 pp |
| VAT | 20% | 19% | MG +1 pp |
| Wealth Tax | 0% | 0% | match |
Income Tax
| Country | Rate | Source |
|---|---|---|
| Madagascar | 25% | Source: Ministère de l'Économie et des Finances (Madagascar) — Loi n° 2025-021 portant Loi de Finances pour 2026, Article 01.03.16 · as of 2026-01-01 |
| Niger | 35% | Source: Direction Générale des Impôts (Niger) — Barème de l'Impôt sur les Traitements et Salaires · as of 2010-01-01 |
| Difference | −10 pp | Niger higher |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| Madagascar | 20% | 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 | −10 pp | Niger higher |
Niger's corporate tax rate is 10pp higher than Madagascar's (30% vs 20%). The 201-country average is 22.6%: Madagascar sits below it, Niger sits above it.
VAT
| Country | Rate | Source |
|---|---|---|
| Madagascar | 20% | Source: PWC Worldwide Tax Summaries — Madagascar (Corporate, Other taxes) · as of 2025-11-18 |
| Niger | 19% | Source: PwC — VAT and Indirect Taxes in Africa 2023, Niger · as of 2023-01-17 |
| Difference | +1 pp | Madagascar higher |
Madagascar's VAT rate is 1pp higher than Niger's (20% vs 19%). The 181-country average is 15%: both sit above it. Madagascar's figure is dated 2025-11-18 and Niger's 2023-01-17, so the two rates come from different data vintages.
Wealth Tax
| Country | Rate | Source |
|---|---|---|
| Madagascar | 0% | Source: PWC Worldwide Tax Summaries — Net wealth/worth tax rates (quick chart) · as of 2025-11-18 |
| 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 |
Madagascar's wealth tax rate is identical to Niger's — both sit at 0%. The 193-country average is 0.1%: both sit below it. Madagascar's figure is dated 2025-11-18 and Niger's 2026-07-18, so the two rates come from different data vintages.
Not covered for both countries yet: Capital Gains Tax, Crypto Tax.