NE · AfricaES · Europe
Niger vs Spain: tax rates compared
Spain's income tax rate is 13.6pp higher than Niger's (48.6% vs 35%). The 200-country average is 28%: both sit above it. Niger's figure is dated 2010-01-01 and Spain'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 | ES | Difference |
|---|---|---|---|
| Income Tax | 35% | 48.6% | ES +13.6 pp |
| Corporate Tax | 30% | 25% | NE +5 pp |
| VAT | 19% | 21% | ES +2 pp |
| Capital Gains Tax | 7% | 30% | ES +23 pplargest gap |
| Wealth Tax | 0% | 3.5% | ES +3.5 pp |
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 |
| Spain | 48.6% | Source: OECD Tax Database — Top statutory personal income tax rates · as of 2025-01-01 |
| Difference | −13.6 pp | Spain higher |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| Niger | 30% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Spain | 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 Spain'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 |
| Spain | 21% | Source: PWC Worldwide Tax Summaries — Spain (Corporate, Other taxes) · as of 2025-12-31 |
| Difference | −2 pp | Spain higher |
Spain's VAT rate is 2pp higher than Niger's (21% vs 19%). The 181-country average is 15%: both sit above it. Niger's figure is dated 2023-01-17 and Spain's 2025-12-31, 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 |
| Spain | 30% | Source: PwC Worldwide Tax Summaries — Spain, Individual - Income determination · as of 2025-12-31 |
| Difference | −23 pp | Spain higher |
Spain's capital gains tax rate is 23pp higher than Niger's (30% vs 7%). The 175-country average is 10.3%: Niger sits below it, Spain 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 |
| Spain | 3.5% | Source: PWC Worldwide Tax Summaries — Spain (Individual, Other taxes) · as of 2025-12-31 |
| Difference | −3.5 pp | Spain higher |
Spain's wealth tax rate is 3.5pp higher than Niger's (3.5% vs 0%). The 193-country average is 0.1%: Niger sits below it, Spain sits above it. Niger's figure is dated 2026-07-18 and Spain's 2025-12-31, so the two rates come from different data vintages.
Not covered for both countries yet: Crypto Tax.