MW · AfricaNE · Africa
Malawi vs Niger: tax rates compared
Malawi's income tax rate is 5pp higher than Niger's (40% vs 35%). The 200-country average is 28%: both sit above it. Malawi's figure is dated 2025-12-30 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 | MW | NE | Difference |
|---|---|---|---|
| Income Tax | 40% | 35% | MW +5 pp |
| Corporate Tax | 30% | 30% | match |
| VAT | 17.5% | 19% | NE +1.5 pp |
| Capital Gains Tax | 40% | 7% | MW +33 pplargest gap |
| Wealth Tax | 0% | 0% | match |
Income Tax
| Country | Rate | Source |
|---|---|---|
| Malawi | 40% | Source: Taxation (Amendment) (No. 2) Act, 2025 (Malawi Revenue Authority) · as of 2025-12-30 |
| 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 | Malawi higher |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| Malawi | 30% | 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 | 0 pp | displayed rates match |
Malawi's corporate tax rate is identical to Niger's — both sit at 30%. The 201-country average is 22.6%: both sit above it.
VAT
| Country | Rate | Source |
|---|---|---|
| Malawi | 17.5% | Source: EY Worldwide VAT, GST and Sales Tax Guide 2026 — Malawi · as of 2026-01-01 |
| Niger | 19% | Source: PwC — VAT and Indirect Taxes in Africa 2023, Niger · as of 2023-01-17 |
| Difference | −1.5 pp | Niger higher |
Niger's VAT rate is 1.5pp higher than Malawi's (19% vs 17.5%). The 181-country average is 15%: both sit above it. Malawi's figure is dated 2026-01-01 and Niger's 2023-01-17, so the two rates come from different data vintages.
Capital Gains Tax
| Country | Rate | Source |
|---|---|---|
| Malawi | 40% | Source: EY Worldwide Personal Tax and Immigration Guide 2025-26 — Malawi · as of 2025-10-01 |
| 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 | +33 pp | Malawi higher |
Malawi's capital gains tax rate is 33pp higher than Niger's (40% vs 7%). The 175-country average is 10.3%: Malawi sits above it, Niger sits below it.
Wealth Tax
| Country | Rate | Source |
|---|---|---|
| Malawi | 0% | Source: Malawi Legal Information Institute — Taxation Act (Chapter 41:01) · 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 |
Malawi'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.