Niger or South Sudan: which taxes less?

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

Level pegging: Niger and South Sudan weigh about the same on the taxpayer.

Niger

5.5/10

85th of 217

Tax Niger South Sudan Gap
Corporate income tax headline rate 30% 25% +5.0 points
Personal income tax top bracket 7% to 24% 0% to 20% +4.0 points
VAT standard rate 7.5% 18% −10.5 points

Detailed schedules

Corporate income tax

Niger

n/a

South Sudan

Small business Annual revenue up to 1,000,000 SSP 10%
Medium business 1,000,001 to 30,000,000 SSP 20%
Large business Over 30,000,000 SSP 25%

Personal income tax

Niger

n/a

South Sudan

Up to 2,000 SSP per month Matches monthly minimum wage 0%
2,001 to 5,000 SSP 5%
5,001 to 10,000 SSP 10%
10,001 to 15,000 SSP 15%
Over 15,000 SSP 20%
See the Niger page See the South Sudan page