NE · AfricaWS · Oceania
Niger vs Samoa: tax rates compared
Between the two, Niger's income tax rate (35%) tops Samoa's (27%) by 8pp. The 200-country average is 28%: Niger sits above it, Samoa sits below it. Niger's figure is dated 2010-01-01 and Samoa's 2019-01-30, 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 | WS | Difference |
|---|---|---|---|
| Income Tax | 35% | 27% | NE +8 pp |
| Corporate Tax | 30% | 27% | NE +3 pp |
| VAT | 19% | 15% | NE +4 pp |
| Capital Gains Tax | 7% | 27% | WS +20 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 |
| Samoa | 27% | Source: Samoa Income Tax Act 2012, Schedule 1(1) (Ministry for Revenue) · as of 2019-01-30 |
| Difference | +8 pp | Niger higher |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| Niger | 30% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Samoa | 27% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Difference | +3 pp | Niger higher |
Between the two, Niger's corporate tax rate (30%) tops Samoa's (27%) by 3pp. 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 |
| Samoa | 15% | Source: Samoa Value Added Goods and Services Tax Act 2015 (Ministry for Revenue) · as of 2015-11-05 |
| Difference | +4 pp | Niger higher |
Between the two, Niger's VAT rate (19%) tops Samoa's (15%) by 4pp. The 181-country average is 15%: Niger sits above it, Samoa matches the world average. Niger's figure is dated 2023-01-17 and Samoa's 2015-11-05, 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 |
| Samoa | 27% | Source: Samoa Income Tax Act 2012, Schedule 1 (Ministry for Revenue) · as of 2019-01-30 |
| Difference | −20 pp | Samoa higher |
Between the two, Samoa's capital gains tax rate (27%) tops Niger's (7%) by 20pp. The 175-country average is 10.3%: Niger sits below it, Samoa sits above it. Niger's figure is dated 2025-01-01 and Samoa's 2019-01-30, 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 |
| Samoa | 0% | Source: Samoa Ministry for Revenue · as of 2026-07-18 |
| Difference | 0 pp | displayed rates match |
There's no gap here — Niger and Samoa 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.