Niger vs Portugal
Tax Rate Comparison
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๐ฐ Personal Income Tax Calculator
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๐ณ๐ช 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.
๐ต๐น Portugal โ Municipal & Regional Taxes
Portugal's 18 districts and 308 municipalities levy a municipal IRS surcharge (Derrama Municipal) of up to 1.5% of taxable income on residents. Municipalities also apply the Derrama Municipal on corporate profits (up to 1.5%). Madeira and Azores autonomous regions have their own lower tax regimes: Madeira has a 14.7% corporate rate in the MIBC (international business centre). Real estate transfer taxes (IMT) are municipal. The NHR (Non-Habitual Resident) regime attracted many foreigners until 2024 when it was replaced by IFICI.
Niger vs Portugal: Key Tax Differences (2026)
๐ฐ Income Tax: ๐ต๐น Portugal has a higher top income tax rate (0โ35% vs 13.25โ48%). ๐ณ๐ช Niger is more favourable for high earners.
๐ VAT/Sales Tax: Portugal has a higher consumption tax (19% vs 6โ23%).
๐ข Corporate Tax: ๐ต๐น Portugal offers a lower corporate rate (19% vs 30%), which can influence business location decisions.
๐ Capital Gains: ๐ต๐น Portugal taxes investment gains at a lower rate (28% vs 30%), benefiting investors.