NE · AfricaMK · Europe
Niger vs North Macedonia: tax rates compared
Between the two, Niger's income tax rate (35%) tops North Macedonia's (10%) by 25pp. The 200-country average is 28%: Niger sits above it, North Macedonia sits below it. Niger's figure is dated 2010-01-01 and North Macedonia's 2023-01-01, 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 | NE | MK | Difference |
|---|---|---|---|
| Income Tax | 35% | 10% | NE +25 pplargest gap |
| Corporate Tax | 30% | 10% | NE +20 pp |
| VAT | 19% | 18% | NE +1 pp |
| Capital Gains Tax | 7% | 10% | MK +3 pp |
| 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 |
| North Macedonia | 10% | Source: PWC Worldwide Tax Summaries — North Macedonia (Individual, Taxes on personal income) · as of 2023-01-01 |
| Difference | +25 pp | Niger higher |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| Niger | 30% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| North Macedonia | 10% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Difference | +20 pp | Niger higher |
Between the two, Niger's corporate tax rate (30%) tops North Macedonia's (10%) by 20pp. The 201-country average is 22.6%: Niger sits above it, North Macedonia sits below it.
VAT
| Country | Rate | Source |
|---|---|---|
| Niger | 19% | Source: PwC — VAT and Indirect Taxes in Africa 2023, Niger · as of 2023-01-17 |
| North Macedonia | 18% | Source: PWC Worldwide Tax Summaries — North Macedonia (Corporate, Other taxes) · as of 2026-07-23 |
| Difference | +1 pp | Niger higher |
Between the two, Niger's VAT rate (19%) tops North Macedonia's (18%) by 1pp. The 181-country average is 15%: both sit above it. Niger's figure is dated 2023-01-17 and North Macedonia's 2026-07-23, 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 |
| North Macedonia | 10% | Source: PwC Worldwide Tax Summaries — North Macedonia (Individual, Taxes on personal income) · as of 2026-02-08 |
| Difference | −3 pp | North Macedonia higher |
Between the two, North Macedonia's capital gains tax rate (10%) tops Niger's (7%) by 3pp. The 175-country average is 10.3%: both sit below it. Niger's figure is dated 2025-01-01 and North Macedonia's 2026-02-08, 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 |
| North Macedonia | 0% | Source: Ministry of Finance of the Republic of North Macedonia — Taxes and Customs · as of 2026-07-18 |
| Difference | 0 pp | displayed rates match |
There's no gap here — Niger and North Macedonia both post a wealth tax rate of 0%. The 193-country average is 0.1%: both sit below it.
Not covered for both countries yet: Crypto Tax.