NE · AfricaCG · Africa
Niger vs Republic of the Congo: tax rates compared
Republic of the Congo's income tax rate is 5pp higher than Niger's (40% vs 35%). The 200-country average is 28%: both sit above it. Niger's figure is dated 2010-01-01 and Republic of the Congo's 2025-12-10, 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 | CG | Difference |
|---|---|---|---|
| Income Tax | 35% | 40% | CG +5 pp |
| Corporate Tax | 30% | 28% | NE +2 pp |
| VAT | 19% | 18.9% | NE +0.1 pp |
| Capital Gains Tax | 7% | 40% | CG +33 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 |
| Republic of the Congo | 40% | Source: PWC Worldwide Tax Summaries — Congo, Republic of (Individual, Taxes on personal income) · as of 2025-12-10 |
| Difference | −5 pp | Republic of the Congo higher |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| Niger | 30% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Republic of the Congo | 28% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Difference | +2 pp | Niger higher |
Niger's corporate tax rate is 2pp higher than Republic of the Congo's (30% vs 28%). 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 |
| Republic of the Congo | 18.9% | Source: PWC Worldwide Tax Summaries — Congo, Republic of (Corporate, Other taxes) · as of 2025-12-10 |
| Difference | +0.1 pp | Niger higher |
Niger's VAT rate is 0.1pp higher than Republic of the Congo's (19% vs 18.9%). The 181-country average is 15%: both sit above it. Niger's figure is dated 2023-01-17 and Republic of the Congo's 2025-12-10, 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 |
| Republic of the Congo | 40% | Source: PWC Worldwide Tax Summaries — Congo, Republic of (Individual, Taxes on personal income) · as of 2025-12-10 |
| Difference | −33 pp | Republic of the Congo higher |
Republic of the Congo's capital gains tax rate is 33pp higher than Niger's (40% vs 7%). The 175-country average is 10.3%: Niger sits below it, Republic of the Congo sits above it.
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 |
| Republic of the Congo | 0% | Source: PWC Worldwide Tax Summaries — Net wealth/worth tax rates (quick chart) · as of 2025-12-10 |
| Difference | 0 pp | displayed rates match |
Niger's wealth tax rate is identical to Republic of the Congo's — both sit at 0%. The 193-country average is 0.1%: both sit below it. Niger's figure is dated 2026-07-18 and Republic of the Congo's 2025-12-10, so the two rates come from different data vintages.
Not covered for both countries yet: Crypto Tax.