MU · AfricaNE · Africa
Mauritius vs Niger: tax rates compared
Niger's income tax rate is 15pp higher than Mauritius's (35% vs 20%). The 200-country average is 28%: Mauritius sits below it, Niger sits above it. Mauritius's figure is dated 2025-07-01 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 | MU | NE | Difference |
|---|---|---|---|
| Income Tax | 20% | 35% | NE +15 pplargest gap |
| Corporate Tax | 15% | 30% | NE +15 pp |
| VAT | 15% | 19% | NE +4 pp |
| Capital Gains Tax | 0% | 7% | NE +7 pp |
| Wealth Tax | 0% | 0% | match |
Income Tax
| Country | Rate | Source |
|---|---|---|
| Mauritius | 20% | Source: PWC Worldwide Tax Summaries — Mauritius (Individual, Taxes on personal income) · as of 2025-07-01 |
| Niger | 35% | Source: Direction Générale des Impôts (Niger) — Barème de l'Impôt sur les Traitements et Salaires · as of 2010-01-01 |
| Difference | −15 pp | Niger higher |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| Mauritius | 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 Mauritius's (30% vs 15%). The 201-country average is 22.6%: Mauritius sits below it, Niger sits above it.
VAT
| Country | Rate | Source |
|---|---|---|
| Mauritius | 15% | Source: PWC Worldwide Tax Summaries — Mauritius (Corporate, Other taxes) · as of 2026-06-15 |
| Niger | 19% | Source: PwC — VAT and Indirect Taxes in Africa 2023, Niger · as of 2023-01-17 |
| Difference | −4 pp | Niger higher |
Niger's VAT rate is 4pp higher than Mauritius's (19% vs 15%). The 181-country average is 15%: Mauritius matches the world average, Niger sits above it. Mauritius's figure is dated 2026-06-15 and Niger's 2023-01-17, so the two rates come from different data vintages.
Capital Gains Tax
| Country | Rate | Source |
|---|---|---|
| Mauritius | 0% | Source: PwC Worldwide Tax Summaries — Mauritius (Individual, Income determination) · as of 2026-06-15 |
| 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 |
Niger's capital gains tax rate is 7pp higher than Mauritius's (7% vs 0%). The 175-country average is 10.3%: both sit below it. Mauritius's figure is dated 2026-06-15 and Niger's 2025-01-01, so the two rates come from different data vintages.
Wealth Tax
| Country | Rate | Source |
|---|---|---|
| Mauritius | 0% | Source: PWC Worldwide Tax Summaries — Mauritius (Individual, Other taxes) · as of 2026-06-15 |
| 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 |
Mauritius'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.