NE · AfricaPW · Oceania
Niger vs Palau: tax rates compared
Niger has an income tax rate of 35%, 23pp above Palau's 12%. The 200-country average is 28%: Niger sits above it, Palau sits below it. Niger's figure is dated 2010-01-01 and Palau's 2026-07-20, 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 | NE | PW | Difference |
|---|---|---|---|
| Income Tax | 35% | 12% | NE +23 pplargest gap |
| VAT | 19% | 10% | NE +9 pp |
| Capital Gains Tax | 7% | 0% | NE +7 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 |
| Palau | 12% | Source: Government of Palau — Bureau of Revenue and Taxation, Wages and Salary Tax · as of 2026-07-20 |
| Difference | +23 pp | Niger higher |
VAT
| Country | Rate | Source |
|---|---|---|
| Niger | 19% | Source: PwC — VAT and Indirect Taxes in Africa 2023, Niger · as of 2023-01-17 |
| Palau | 10% | Source: Palau Bureau of Revenue & Taxation — Palau Goods and Services Tax (PGST) · as of 2023-01-01 |
| Difference | +9 pp | Niger higher |
Niger has a VAT rate of 19%, 9pp above Palau's 10%. The 181-country average is 15%: Niger sits above it, Palau sits below it.
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 |
| Palau | 0% | Source: Government of Palau — Ministry of Finance, Bureau of Revenue and Taxation · as of 2026-07-19 |
| Difference | +7 pp | Niger higher |
Niger has a capital gains tax rate of 7%, 7pp above Palau's 0%. The 175-country average is 10.3%: both sit below it. Niger's figure is dated 2025-01-01 and Palau's 2026-07-19, 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 |
| Palau | 0% | Source: Palau National Code, Title 40 (Revenue and Taxation) — official text · as of 2026-07-18 |
| Difference | 0 pp | displayed rates match |
Niger and Palau share the same wealth tax rate: 0%. The 193-country average is 0.1%: both sit below it.
Not covered for both countries yet: Corporate Tax, Crypto Tax.