NE · AfricaZW · Africa

Niger vs Zimbabwe: tax rates compared

Zimbabwe has an income tax rate of 40%, 5pp above Niger's 35%. The 200-country average is 28%: both sit above it. Niger's figure is dated 2010-01-01 and Zimbabwe'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

0102030405060Income35%40%Corporate25.8%30%VAT15.5%19%Capital Gains1%7%Wealth Tax0%
five shared taxes, side by side
Tax NE ZWDifference
Income Tax35%40%ZW +5 pp
Corporate Tax30%25.8%NE +4.2 pp
VAT19%15.5%NE +3.5 pp
Capital Gains Tax7%1%NE +6 pplargest gap
Wealth Tax0%0%match

Income Tax

Income Tax, side by side
CountryRateSource
Niger35%Source: Direction Générale des Impôts (Niger) — Barème de l'Impôt sur les Traitements et Salaires · as of 2010-01-01
Zimbabwe40%Source: Zimbabwe Revenue Authority (ZIMRA) — PAYE Foreign Currency (USD) Tax Tables, January-December 2025 · as of 2025-01-01
Difference−5 ppZimbabwe higher

Corporate Tax

Corporate Tax, side by side
CountryRateSource
Niger30%Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01
Zimbabwe25.8%Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01
Difference+4.2 ppNiger higher

Niger has a corporate tax rate of 30%, 4.2pp above Zimbabwe's 25.8%. The 201-country average is 22.6%: both sit above it.

VAT

VAT, side by side
CountryRateSource
Niger19%Source: PwC — VAT and Indirect Taxes in Africa 2023, Niger · as of 2023-01-17
Zimbabwe15.5%Source: EY Worldwide VAT, GST and Sales Tax Guide 2026 — Zimbabwe · as of 2026-01-01
Difference+3.5 ppNiger higher

Niger has a VAT rate of 19%, 3.5pp above Zimbabwe's 15.5%. The 181-country average is 15%: both sit above it. Niger's figure is dated 2023-01-17 and Zimbabwe's 2026-01-01, so the two rates come from different data vintages.

Capital Gains Tax

Capital Gains Tax, side by side
CountryRateSource
Niger7%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
Zimbabwe1%Source: EY Worldwide Personal Tax and Immigration Guide 2025-26 — Zimbabwe · as of 2025-01-01
Difference+6 ppNiger higher

Niger has a capital gains tax rate of 7%, 6pp above Zimbabwe's 1%. The 175-country average is 10.3%: both sit below it.

Wealth Tax

Wealth Tax, side by side
CountryRateSource
Niger0%Source: Direction Générale des Impôts (Niger) — Code Général des Impôts (official text, mirrored via eRegulations Niger) · as of 2026-07-18
Zimbabwe0%Source: ZIMRA (Zimbabwe Revenue Authority) · as of 2026-07-18
Difference0 ppdisplayed rates match

Niger and Zimbabwe 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.