NE · AfricaNG · Africa
Niger vs Nigeria: tax rates compared
Niger has an income tax rate of 35%, 10pp above Nigeria's 25%. The 200-country average is 28%: Niger sits above it, Nigeria sits below it. Niger's figure is dated 2010-01-01 and Nigeria's 2026-05-29, 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 | NE | NG | Difference |
|---|---|---|---|
| Income Tax | 35% | 25% | NE +10 pp |
| Corporate Tax | 30% | 30% | match |
| VAT | 19% | 7.5% | NE +11.5 pp |
| Capital Gains Tax | 7% | 25% | NG +18 pplargest gap |
| Wealth Tax | 0% | 0% | match |
Income Tax
| Country | Rate | Source |
|---|---|---|
| Niger | 35% | Source: Direction Générale des Impôts (Niger) — Barème de l'Impôt sur les Traitements et Salaires · as of 2010-01-01 |
| Nigeria | 25% | Source: PWC Worldwide Tax Summaries — Nigeria (Individual, Taxes on personal income) · as of 2026-05-29 |
| Difference | +10 pp | Niger higher |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| Niger | 30% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Nigeria | 30% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Difference | 0 pp | displayed rates match |
Niger and Nigeria share the same corporate tax rate: 30%. The 201-country average is 22.6%: both sit above it.
VAT
| Country | Rate | Source |
|---|---|---|
| Niger | 19% | Source: PwC — VAT and Indirect Taxes in Africa 2023, Niger · as of 2023-01-17 |
| Nigeria | 7.5% | Source: PWC Worldwide Tax Summaries — Nigeria (Corporate, Other taxes) · as of 2026-05-29 |
| Difference | +11.5 pp | Niger higher |
Niger has a VAT rate of 19%, 11.5pp above Nigeria's 7.5%. The 181-country average is 15%: Niger sits above it, Nigeria sits below it. Niger's figure is dated 2023-01-17 and Nigeria's 2026-05-29, so the two rates come from different data vintages.
Capital Gains Tax
| Country | Rate | Source |
|---|---|---|
| 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 |
| Nigeria | 25% | Source: PwC Worldwide Tax Summaries — Nigeria (Individual, Income determination) · as of 2026-05-29 |
| Difference | −18 pp | Nigeria higher |
Nigeria has a capital gains tax rate of 25%, 18pp above Niger's 7%. The 175-country average is 10.3%: Niger sits below it, Nigeria sits above it. Niger's figure is dated 2025-01-01 and Nigeria's 2026-05-29, so the two rates come from different data vintages.
Wealth Tax
| Country | Rate | Source |
|---|---|---|
| Niger | 0% | Source: Direction Générale des Impôts (Niger) — Code Général des Impôts (official text, mirrored via eRegulations Niger) · as of 2026-07-18 |
| Nigeria | 0% | Source: PWC Worldwide Tax Summaries — Nigeria (Individual, Other taxes) · as of 2026-05-29 |
| Difference | 0 pp | displayed rates match |
Niger and Nigeria share the same wealth tax rate: 0%. The 193-country average is 0.1%: both sit below it.
Not covered for both countries yet: Crypto Tax.