Niger
5.5/10
85th of 217
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.
5.5/10
85th of 217
5.6/10
83rd 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 |
Niger
n/a
Puerto Rico
| Base rate | 18.5% |
| Surtax over 275,000 USD Added to base rate, total 37.5% | 19% |