NE · AfricaZM · Africa
Niger vs Zambia: tax rates compared
Between the two, Zambia's income tax rate (37%) tops Niger's (35%) by 2pp. The 200-country average is 28%: both sit above it. Niger's figure is dated 2010-01-01 and Zambia's 2026-01-01, 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 | ZM | Difference |
|---|---|---|---|
| Income Tax | 35% | 37% | ZM +2 pp |
| Corporate Tax | 30% | 30% | match |
| VAT | 19% | 16% | NE +3 pp |
| Capital Gains Tax | 7% | 0% | NE +7 pplargest gap |
| 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 |
| Zambia | 37% | Source: PWC Worldwide Tax Summaries — Zambia (Individual, Taxes on personal income) · as of 2026-01-01 |
| Difference | −2 pp | Zambia higher |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| Niger | 30% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Zambia | 30% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Difference | 0 pp | displayed rates match |
There's no gap here — Niger and Zambia both post a corporate tax rate of 30%. 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 |
| Zambia | 16% | Source: PWC Worldwide Tax Summaries — Zambia (Corporate, Other taxes) · as of 2026-03-20 |
| Difference | +3 pp | Niger higher |
Between the two, Niger's VAT rate (19%) tops Zambia's (16%) by 3pp. The 181-country average is 15%: both sit above it. Niger's figure is dated 2023-01-17 and Zambia's 2026-03-20, 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 |
| Zambia | 0% | Source: PWC Worldwide Tax Summaries — Zambia (Individual, Income determination) · as of 2026-03-20 |
| Difference | +7 pp | Niger higher |
Between the two, Niger's capital gains tax rate (7%) tops Zambia's (0%) by 7pp. The 175-country average is 10.3%: both sit below it. Niger's figure is dated 2025-01-01 and Zambia's 2026-03-20, 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 |
| Zambia | 0% | Source: PWC Worldwide Tax Summaries — Zambia (Individual, Other taxes) · as of 2026-03-20 |
| Difference | 0 pp | displayed rates match |
There's no gap here — Niger and Zambia both post a wealth tax rate of 0%. The 193-country average is 0.1%: both sit below it.
Not covered for both countries yet: Crypto Tax.