Nigeria vs Niger
Tax Rate Comparison
Enter your income below for a personal tax estimate, then scroll down for full rate breakdowns.
π° Personal Income Tax Calculator
Enter your income to see your estimated annual tax liability in each country β side by side.
π³π¬ Nigeria β State & Local Government Taxes
Nigeria's 36 states and FCT each have their own Personal Income Tax Law (PITL), though rates follow a national schedule. States levy property rates, land use charges, and business premises levies. The 774 local government areas (LGAs) levy tenement rates and market fees. Only federal employees and residents in the FCT pay federal income tax to FIRS; all others pay to state tax authorities. VAT revenue is shared: 15% FIRS, 50% states, 35% LGAs.
π³πͺ Niger β 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.
Nigeria vs Niger: Key Tax Differences (2026)
π° Income Tax: π³πͺ Niger has a higher top income tax rate (7β24% vs 0β35%). π³π¬ Nigeria is more favourable for high earners.
π VAT/Sales Tax: Niger has a higher consumption tax (7.5% vs 19%).
π’ Corporate Tax: π³π¬ Nigeria offers a lower corporate rate (25% vs 30%), which can influence business location decisions.
π Capital Gains: π³π¬ Nigeria taxes investment gains at a lower rate (10% vs 30%), benefiting investors.