MV · AsiaNE · Africa
Maldives vs Niger: tax rates compared
Niger's income tax rate is 20pp higher than Maldives's (35% vs 15%). The 200-country average is 28%: Maldives sits below it, Niger sits above it. Maldives's figure is dated 2020-01-01 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 | MV | NE | Difference |
|---|---|---|---|
| Income Tax | 15% | 35% | NE +20 pplargest gap |
| Corporate Tax | 15% | 30% | NE +15 pp |
| VAT | 8% | 19% | NE +11 pp |
| Wealth Tax | 0% | 0% | match |
Income Tax
| Country | Rate | Source |
|---|---|---|
| Maldives | 15% | Source: Maldives Inland Revenue Authority (MIRA) — Individuals, Overview · as of 2020-01-01 |
| Niger | 35% | Source: Direction Générale des Impôts (Niger) — Barème de l'Impôt sur les Traitements et Salaires · as of 2010-01-01 |
| Difference | −20 pp | Niger higher |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| Maldives | 15% | 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 | −15 pp | Niger higher |
Niger's corporate tax rate is 15pp higher than Maldives's (30% vs 15%). The 201-country average is 22.6%: Maldives sits below it, Niger sits above it.
VAT
| Country | Rate | Source |
|---|---|---|
| Maldives | 8% | Source: Maldives Inland Revenue Authority (MIRA) — Goods and Services Tax (GST) Overview · as of 2023-01-01 |
| Niger | 19% | Source: PwC — VAT and Indirect Taxes in Africa 2023, Niger · as of 2023-01-17 |
| Difference | −11 pp | Niger higher |
Niger's VAT rate is 11pp higher than Maldives's (19% vs 8%). The 181-country average is 15%: Maldives sits below it, Niger sits above it.
Wealth Tax
| Country | Rate | Source |
|---|---|---|
| Maldives | 0% | Source: EY Worldwide Personal Tax and Immigration Guide 2025-26 (content current as of 1 October 2025, published February 2026) — Maldives chapter · as of 2025-10-01 |
| 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 |
Maldives's wealth tax rate is identical to Niger's — both sit at 0%. The 193-country average is 0.1%: both sit below it. Maldives's figure is dated 2025-10-01 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.