NE · AfricaPH · Asia
Niger vs Philippines: tax rates compared
Niger's income tax rate is identical to Philippines's — both sit at 35%. The 200-country average is 28%: both sit above it. Niger's figure is dated 2010-01-01 and Philippines's 2026-07-02, 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 | PH | Difference |
|---|---|---|---|
| Income Tax | 35% | 35% | match |
| Corporate Tax | 30% | 25% | NE +5 pp |
| VAT | 19% | 12% | NE +7 pplargest gap |
| Capital Gains Tax | 7% | 0.6% | NE +6.4 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 |
| Philippines | 35% | Source: PWC Worldwide Tax Summaries — Philippines (Individual, Taxes on personal income) · as of 2026-07-02 |
| Difference | 0 pp | displayed rates match |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| Niger | 30% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Philippines | 25% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Difference | +5 pp | Niger higher |
Niger's corporate tax rate is 5pp higher than Philippines's (30% vs 25%). 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 |
| Philippines | 12% | Source: PWC Worldwide Tax Summaries — Philippines (Corporate, Other taxes) · as of 2026-01-12 |
| Difference | +7 pp | Niger higher |
Niger's VAT rate is 7pp higher than Philippines's (19% vs 12%). The 181-country average is 15%: Niger sits above it, Philippines sits below it. Niger's figure is dated 2023-01-17 and Philippines's 2026-01-12, 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 |
| Philippines | 0.6% | Source: PWC Worldwide Tax Summaries — Philippines (Individual, Income determination) · as of 2026-07-02 |
| Difference | +6.4 pp | Niger higher |
Niger's capital gains tax rate is 6.4pp higher than Philippines's (7% vs 0.6%). The 175-country average is 10.3%: both sit below it. Niger's figure is dated 2025-01-01 and Philippines's 2026-07-02, 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 |
| Philippines | 0% | Source: PWC Worldwide Tax Summaries — Philippines (Net wealth/worth tax rates) · as of 2026-01-12 |
| Difference | 0 pp | displayed rates match |
Niger's wealth tax rate is identical to Philippines's — both sit at 0%. The 193-country average is 0.1%: both sit below it.
Not covered for both countries yet: Crypto Tax.