Niue
9.2/10
9th of 217
Both tax systems side by side, headline rates and the gap between them.
Level pegging: Niue and Vanuatu weigh about the same on the taxpayer.
| Tax | Niue | Vanuatu | Gap |
|---|---|---|---|
| Corporate income tax headline rate | 0% | 0% | Same rate |
| Personal income tax top bracket | 0% | 0% | Same rate |
| VAT standard rate | 12.5% | 12.5% | Same rate |