NE · AfricaKR · Asia
Niger vs South Korea: tax rates compared
South Korea has an income tax rate of 49.5%, 14.5pp above Niger's 35%. The 200-country average is 28%: both sit above it. Niger's figure is dated 2010-01-01 and South Korea's 2025-01-01, 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 | KR | Difference |
|---|---|---|---|
| Income Tax | 35% | 49.5% | KR +14.5 pplargest gap |
| Corporate Tax | 30% | 26.4% | NE +3.6 pp |
| 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 |
| South Korea | 49.5% | Source: OECD Tax Database — Top statutory personal income tax rates · as of 2025-01-01 |
| Difference | −14.5 pp | South Korea higher |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| Niger | 30% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| South Korea | 26.4% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Difference | +3.6 pp | Niger higher |
Niger has a corporate tax rate of 30%, 3.6pp above South Korea's 26.4%. 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 |
| South Korea | 10% | Source: PWC Worldwide Tax Summaries — Korea, Republic of (Corporate, Other taxes) · as of 2026-06-04 |
| Difference | +9 pp | Niger higher |
Niger has a VAT rate of 19%, 9pp above South Korea's 10%. The 181-country average is 15%: Niger sits above it, South Korea sits below it. Niger's figure is dated 2023-01-17 and South Korea's 2026-06-04, 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 |
| South Korea | 0% | Source: PWC Worldwide Tax Summaries — Korea, Republic of (Individual, Income determination) · as of 2026-07-02 |
| Difference | +7 pp | Niger higher |
Niger has a capital gains tax rate of 7%, 7pp above South Korea's 0%. The 175-country average is 10.3%: both sit below it. Niger's figure is dated 2025-01-01 and South Korea'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 |
| South Korea | 0% | Source: PWC Worldwide Tax Summaries — Korea, Republic of (Individual, Other taxes) · as of 2026-07-02 |
| Difference | 0 pp | displayed rates match |
Niger and South Korea share the same wealth tax rate: 0%. The 193-country average is 0.1%: both sit below it.
Not covered for both countries yet: Crypto Tax.