Niger or Puerto Rico: which taxes less?

Both tax systems side by side, headline rates and the gap between them.

Level pegging: Niger and Puerto Rico weigh about the same on the taxpayer.

Niger

5.5/10

85th of 217

Tax Niger Puerto Rico Gap
Corporate income tax headline rate 30% 18.5% +11.5 points
Personal income tax top bracket 7% to 24% 0% to 33% −9.0 points
VAT standard rate 7.5% 11.5% −4.0 points

Detailed schedules

Corporate income tax

Niger

n/a

Puerto Rico

Base rate 18.5%
Surtax over 275,000 USD Added to base rate, total 37.5% 19%