WorldTax Compareโ† All Comparisons

Niger vs Kenya
Tax Rate Comparison

Enter your income below for a personal tax estimate, then scroll down for full rate breakdowns.

๐Ÿ‡ณ๐Ÿ‡ช Niger
vs
๐Ÿ‡ฐ๐Ÿ‡ช Kenya
Tax Year:

๐Ÿ’ฐ Personal Income Tax Calculator

Enter your income to see your estimated annual tax liability in each country โ€” side by side.

Enter your annual income above to see your personal tax comparison โ†’
Individual Income Tax (Top Marginal Rate)
Top Income Tax Rate
0โ€“35%
No change
10โ€“35%
Ruto administration fiscal consolidation; rates stable
No change
VAT / GST / Sales Tax
VAT / GST / Sales Tax
19%
No change
16%
16% maintained; exemption list under review
No change
Corporate Tax Rate
Corporate Tax Rate
30%
No change
30%
30% stable; East Africa harmonization discussions
No change
Capital Gains Tax
Capital Gains Tax
Taxed as income
No change
15%
15% property CGT unchanged
No change
Social Security & Payroll
Social Security / Payroll
~5%
No change
~14%
Universal health coverage (SHA) replacing NHIF from 2024
No change
State, Regional & Local Taxes

๐Ÿ‡ณ๐Ÿ‡ช Niger โ€” Niger Tax System

Niger levies income tax at progressive rates up to 35%. VAT at 19% is the main consumption tax. The economy is among the world's poorest by GDP per capita. Uranium mining and oil are key exports. Following the July 2023 coup, ECOWAS sanctions were imposed but later lifted. Tax administration capacity is very limited, with most economic activity informal.

๐Ÿ‡ฐ๐Ÿ‡ช Kenya โ€” County & Local Authority Taxes

Kenya's 47 counties levy business permits (single business permit), property rates, and various local service charges. County governments have own-source revenue from markets, parking, land rates, and entertainment taxes. The Kenya Revenue Authority (KRA) administers national taxes. A housing levy of 1.5% of gross salary (employer+employee) was introduced in 2023. The digital service tax (DST) at 1.5% on digital marketplace revenues was replaced by a significant economic presence tax framework.

โš ๏ธ Disclaimer: Rates shown are standard top/headline rates for informational purposes. Actual tax liability depends on income level, residency, deductions, and tax treaties. 2025โ€“2026 data reflects announced or enacted rates and may be subject to change. Not financial or legal advice.

Niger vs Kenya: Key Tax Differences (2026)

๐Ÿ’ฐ Income Tax: Niger and Kenya have similar top income tax rates (0โ€“35% vs 10โ€“35%).

๐Ÿ›’ VAT/Sales Tax: Niger has a higher consumption tax (19% vs 16%).

๐Ÿข Corporate Tax: Corporate rates are similar in both countries (30% vs 30%).

๐Ÿ“ˆ Capital Gains: ๐Ÿ‡ฐ๐Ÿ‡ช Kenya taxes investment gains at a lower rate (15% vs 30%), benefiting investors.

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