NE · AfricaRW · Africa
Niger vs Rwanda: tax rates compared
Niger's income tax rate is 5pp higher than Rwanda's (35% vs 30%). The 200-country average is 28%: both sit above it. Niger's figure is dated 2010-01-01 and Rwanda's 2026-07-20, 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 | RW | Difference |
|---|---|---|---|
| Income Tax | 35% | 30% | NE +5 pp |
| Corporate Tax | 30% | 28% | NE +2 pp |
| VAT | 19% | 18% | NE +1 pp |
| Capital Gains Tax | 7% | 0% | NE +7 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 |
| Rwanda | 30% | Source: Rwanda Revenue Authority — Calculate PAYE · as of 2026-07-20 |
| Difference | +5 pp | Niger higher |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| Niger | 30% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Rwanda | 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 Rwanda'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 |
| Rwanda | 18% | Source: PWC Worldwide Tax Summaries — Rwanda (Corporate, Other taxes) · as of 2026-02-18 |
| Difference | +1 pp | Niger higher |
Niger's VAT rate is 1pp higher than Rwanda's (19% vs 18%). The 181-country average is 15%: both sit above it. Niger's figure is dated 2023-01-17 and Rwanda's 2026-02-18, 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 |
| Rwanda | 0% | Source: PWC Worldwide Tax Summaries — Rwanda (Individual, Other taxes) · as of 2026-02-18 |
| Difference | +7 pp | Niger higher |
Niger's capital gains tax rate is 7pp higher than Rwanda's (7% vs 0%). The 175-country average is 10.3%: both sit below it. Niger's figure is dated 2025-01-01 and Rwanda's 2026-02-18, 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 |
| Rwanda | 0% | Source: PWC Worldwide Tax Summaries — Rwanda (Individual, Other taxes) · as of 2026-02-18 |
| Difference | 0 pp | displayed rates match |
Niger's wealth tax rate is identical to Rwanda's — both sit at 0%. The 193-country average is 0.1%: both sit below it.
Not covered for both countries yet: Crypto Tax.