NE · AfricaAE · Asia
Niger vs United Arab Emirates: tax rates compared
Niger has an income tax rate of 35%, 35pp above United Arab Emirates's 0%. The 200-country average is 28%: Niger sits above it, United Arab Emirates sits below it. Niger's figure is dated 2010-01-01 and United Arab Emirates's 2026-03-12, 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 | AE | Difference |
|---|---|---|---|
| Income Tax | 35% | 0% | NE +35 pplargest gap |
| Corporate Tax | 30% | 9% | NE +21 pp |
| VAT | 19% | 5% | NE +14 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 |
| United Arab Emirates | 0% | Source: PWC Worldwide Tax Summaries — United Arab Emirates (Individual, Taxes on personal income) · as of 2026-03-12 |
| Difference | +35 pp | Niger higher |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| Niger | 30% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| United Arab Emirates | 9% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Difference | +21 pp | Niger higher |
Niger has a corporate tax rate of 30%, 21pp above United Arab Emirates's 9%. The 201-country average is 22.6%: Niger sits above it, United Arab Emirates sits below it.
VAT
| Country | Rate | Source |
|---|---|---|
| Niger | 19% | Source: PwC — VAT and Indirect Taxes in Africa 2023, Niger · as of 2023-01-17 |
| United Arab Emirates | 5% | Source: PWC Worldwide Tax Summaries — United Arab Emirates (Corporate, Other taxes) · as of 2026-03-12 |
| Difference | +14 pp | Niger higher |
Niger has a VAT rate of 19%, 14pp above United Arab Emirates's 5%. The 181-country average is 15%: Niger sits above it, United Arab Emirates sits below it. Niger's figure is dated 2023-01-17 and United Arab Emirates's 2026-03-12, 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 |
| United Arab Emirates | 0% | Source: PWC Worldwide Tax Summaries — United Arab Emirates (Individual, Income determination) · as of 2026-03-12 |
| Difference | +7 pp | Niger higher |
Niger has a capital gains tax rate of 7%, 7pp above United Arab Emirates's 0%. The 175-country average is 10.3%: both sit below it. Niger's figure is dated 2025-01-01 and United Arab Emirates's 2026-03-12, 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 |
| United Arab Emirates | 0% | Source: PWC Worldwide Tax Summaries — United Arab Emirates (Individual, Other taxes) · as of 2026-03-12 |
| Difference | 0 pp | displayed rates match |
Niger and United Arab Emirates 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.