NE · AfricaCH · Europe
Niger vs Switzerland: tax rates compared
Switzerland's income tax rate is 6.4pp higher than Niger's (41.4% vs 35%). The 200-country average is 28%: both sit above it. Niger's figure is dated 2010-01-01 and Switzerland'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 | CH | Difference |
|---|---|---|---|
| Income Tax | 35% | 41.4% | CH +6.4 pp |
| Corporate Tax | 30% | 19.6% | NE +10.4 pp |
| VAT | 19% | 8.1% | NE +10.9 pplargest gap |
| Capital Gains Tax | 7% | 0% | NE +7 pp |
| Wealth Tax | 0% | 0.9% | CH +0.9 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 |
| Switzerland | 41.4% | Source: OECD Tax Database — Top statutory personal income tax rates · as of 2025-01-01 |
| Difference | −6.4 pp | Switzerland higher |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| Niger | 30% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Switzerland | 19.6% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Difference | +10.4 pp | Niger higher |
Niger's corporate tax rate is 10.4pp higher than Switzerland's (30% vs 19.6%). The 201-country average is 22.6%: Niger sits above it, Switzerland sits below it.
VAT
| Country | Rate | Source |
|---|---|---|
| Niger | 19% | Source: PwC — VAT and Indirect Taxes in Africa 2023, Niger · as of 2023-01-17 |
| Switzerland | 8.1% | Source: PWC Worldwide Tax Summaries — Switzerland (Corporate, Other taxes) · as of 2026-07-01 |
| Difference | +10.9 pp | Niger higher |
Niger's VAT rate is 10.9pp higher than Switzerland's (19% vs 8.1%). The 181-country average is 15%: Niger sits above it, Switzerland sits below it. Niger's figure is dated 2023-01-17 and Switzerland's 2026-07-01, 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 |
| Switzerland | 0% | Source: PWC Worldwide Tax Summaries — Switzerland (Individual, Income determination) · as of 2026-07-01 |
| Difference | +7 pp | Niger higher |
Niger's capital gains tax rate is 7pp higher than Switzerland's (7% vs 0%). The 175-country average is 10.3%: both sit below it. Niger's figure is dated 2025-01-01 and Switzerland's 2026-07-01, 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 |
| Switzerland | 0.9% | Source: République et Canton de Genève, Administration fiscale cantonale — Barèmes 2025 pour les impôts sur le revenu et la fortune · as of 2025-01-01 |
| Difference | −0.9 pp | Switzerland higher |
Switzerland's wealth tax rate is 0.9pp higher than Niger's (0.9% vs 0%). The 193-country average is 0.1%: Niger sits below it, Switzerland sits above it. Niger's figure is dated 2026-07-18 and Switzerland's 2025-01-01, so the two rates come from different data vintages.
Not covered for both countries yet: Crypto Tax.