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Niger vs Netherlands
Tax Rate Comparison

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

🇳🇪 Niger
vs
🇳🇱 Netherlands
Tax Year:

💰 Personal Income Tax Calculator

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Individual Income Tax (Top Marginal Rate)

Top Income Tax Rate
0–35%
No change
9.32–49.5%
Box 3 reform: actual returns taxed (not deemed)
No change

VAT / GST / Sales Tax

VAT / GST / Sales Tax
19%
No change
9–21%
Reduced 9% rate under review
No change

Corporate Tax Rate

Corporate Tax Rate
30%
No change
19–25.8%
Stable; Pillar Two global minimum tax applies
No change

Capital Gains Tax

Capital Gains Tax
Taxed as income
No change
~38%
Box 3 new regime: actual return basis
No change

Social Security & Payroll

Social Security / Payroll
~5%
No change
~28%
AOW/WW/WIA contributions ceiling raised
+0.4pp vs 2025
State, Regional & Local Taxes

🇳🇪 NigerNiger 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.

🇳🇱 NetherlandsMunicipal & Water Board Taxes

The Netherlands is a unitary state — income tax is set nationally. Municipalities levy property taxes (OZB) and water boards (waterschappen) charge annual water management levies. The Box 3 system is under ongoing reform following Supreme Court rulings. New Box 3 reform taxes actual returns from 2027.

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

Niger vs Netherlands: Key Tax Differences (2026)

💰 Income Tax: 🇳🇱 Netherlands has a higher top income tax rate (0–35% vs 9.32–49.5%). 🇳🇪 Niger is more favourable for high earners.

🛒 VAT/Sales Tax: Netherlands has a higher consumption tax (19% vs 9–21%).

🏢 Corporate Tax: 🇳🇱 Netherlands offers a lower corporate rate (25.8% vs 30%), which can influence business location decisions.

📈 Capital Gains: 🇳🇪 Niger taxes investment gains at a lower rate (30% vs 38%), benefiting investors.

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