NE · AfricaTJ · Asia
Niger vs Tajikistan: tax rates compared
Niger's income tax rate is 20pp higher than Tajikistan's (35% vs 15%). The 200-country average is 28%: Niger sits above it, Tajikistan sits below it. Niger's figure is dated 2010-01-01 and Tajikistan's 2025-05-14, 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 | TJ | Difference |
|---|---|---|---|
| Income Tax | 35% | 15% | NE +20 pplargest gap |
| Corporate Tax | 30% | 18% | NE +12 pp |
| VAT | 19% | 14% | NE +5 pp |
| Capital Gains Tax | 7% | 15% | TJ +8 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 |
| Tajikistan | 15% | Source: Tax Committee under the Government of the Republic of Tajikistan — Tax Code of the Republic of Tajikistan (unofficial English translation, consolidated to Law No. 2168 of 14.05.2025), Art. 183 · as of 2025-05-14 |
| Difference | +20 pp | Niger higher |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| Niger | 30% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Tajikistan | 18% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Difference | +12 pp | Niger higher |
Niger's corporate tax rate is 12pp higher than Tajikistan's (30% vs 18%). The 201-country average is 22.6%: Niger sits above it, Tajikistan sits below it.
VAT
| Country | Rate | Source |
|---|---|---|
| Niger | 19% | Source: PwC — VAT and Indirect Taxes in Africa 2023, Niger · as of 2023-01-17 |
| Tajikistan | 14% | Source: Tax Code of the Republic of Tajikistan (Tax Committee under the Government of the Republic of Tajikistan) · as of 2024-01-01 |
| Difference | +5 pp | Niger higher |
Niger's VAT rate is 5pp higher than Tajikistan's (19% vs 14%). The 181-country average is 15%: Niger sits above it, Tajikistan sits below it. Niger's figure is dated 2023-01-17 and Tajikistan's 2024-01-01, 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 |
| Tajikistan | 15% | Source: Tax Committee under the Government of the Republic of Tajikistan — Tax Code of the Republic of Tajikistan (unofficial English translation, consolidated to Law No. 2168 of 14.05.2025) · as of 2025-05-14 |
| Difference | −8 pp | Tajikistan higher |
Tajikistan's capital gains tax rate is 8pp higher than Niger's (15% vs 7%). The 175-country average is 10.3%: Niger sits below it, Tajikistan 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 |
| Tajikistan | 0% | Source: FAOLEX (FAO legal database) — Tax Code of the Republic of Tajikistan · as of 2026-07-18 |
| Difference | 0 pp | displayed rates match |
Niger's wealth tax rate is identical to Tajikistan's — both sit at 0%. The 193-country average is 0.1%: both sit below it.
Not covered for both countries yet: Crypto Tax.