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NE

Niger

Western Africa XOF

NE · NER · #21 · 6 cities

Nomad score 33/100 Compare
Top income tax 35.0% Worldwide system
Corporate tax 30.0%
TVA 19.0% standard rate
Tax residency — 11 tax treaties

Niger tax profile

Data year: 2026

Tax system
Worldwide Residents are taxed on employment and similar income under the impot sur les traitements et salaires (ITS), withheld monthly on a progressive schedule topping at 35% (CGI Art. 66). Business profits are subject to impot sur les benefices (ISB) at 30% on net taxable profit, with a turnover-based minimum tax in many cases (Arts. 27 and 37). Portfolio income is largely covered by impot sur le revenu des valeurs mobilieres (IRVM) and impot sur le revenu des creances (IRC) at proportional rates. Standard taxe sur la valeur ajoutee (TVA) is 19% (Art. 226). WAEMU/UEMOA member; XOF is pegged to the euro. A new CGI (Ordonnance n° 2025-22) applies from 1 January 2026; public DGI statements indicate the ITS barème and headline ISB/TVA rates were unchanged entering 2026.
Top PIT rate
35.0%
Corporate tax rate
30.0%
TVA
19.0%
Capital gains tax
7.0% Gains on qualifying share disposals by companies may be taxed at 7% under IRVM when reinvestment conditions apply (Art. 74). Bond disposal gains can be taxed at 5%. Most operating gains are taxed as ordinary business profit under ISB.
Social security (employee)
5.3%
Social security (employer)
6.3%
Social security cap (annual)
XOF 6,000,000
Dividend withholding
10.0%
Interest withholding
20.0%
Royalty withholding
16.0%
Treaty count
11
Tax authority: Direction Generale des Impots Website

Income tax brackets

Corporate
Corporate brackets
Bracket min Bracket max Rate USD equivalent
XOF 0 and above 30.0% $0 +
Personal income
Personal income brackets
Bracket min Bracket max Rate USD equivalent
XOF 0 XOF 300,000 1.0% $0 – $500
XOF 300,001 XOF 600,000 2.0% $500 – $1,000
XOF 600,001 XOF 1,200,000 6.0% $1,000 – $2,000
XOF 1,200,001 XOF 1,800,000 13.0% $2,000 – $3,000
XOF 1,800,001 XOF 3,600,000 25.0% $3,000 – $6,000
XOF 3,600,001 XOF 4,800,000 30.0% $6,000 – $8,000
XOF 4,800,001 XOF 8,400,000 32.0% $8,000 – $14,000
XOF 8,400,001 XOF 12,000,000 34.0% $14,000 – $20,000
XOF 12,000,001 and above 35.0% $20,000 +
Local currency: XOF

Tax residency

Residency rules
ITS applies to employees with habitual residence or fiscal domicile in Niger, to employees paid by a Niger-domiciled employer even without local residence, and to certain annuity recipients (CGI Art. 57). The code does not set a standalone day-count test; treaty tie-breakers apply where a convention applies.
Exit tax
No
CFC rules
No

Filing information

Fiscal year
01-01 – 12-31
Employers withhold ITS monthly and remit with the periodic declaration due by the 15th of the following month (CGI Art. 257). ISB and other direct taxes follow the calendar fiscal year with declarative and payment rules in the CGI and finance laws.

Sources

Change history

    • Income tax brackets updated

    Refreshed from CGI and cross-checks: ITS brackets, WHT, CNSS, TVA, residency, sources, data year 2026, verified 2026-10-09 (https://niger.eregulations.org/media/code%20g%C3%A9n%C3%A9rale%20des%20imp%C3%B4ts.pdf) (https://www.pwc.co.za/en/publications/vat-in-africa/niger-overview.html) Source

    • Income tax brackets updated

    Refreshed from CGI and cross-checks: ITS brackets, WHT, CNSS, TVA, residency, sources, data year 2026, verified 2026-10-09 (https://niger.eregulations.org/media/code%20g%C3%A9n%C3%A9rale%20des%20imp%C3%B4ts.pdf) (https://www.pwc.co.za/en/publications/vat-in-africa/niger-overview.html) Source

    • Income tax brackets updated

    Refreshed from CGI and cross-checks: ITS brackets, WHT, CNSS, TVA, residency, sources, data year 2026, verified 2026-10-09 (https://niger.eregulations.org/media/code%20g%C3%A9n%C3%A9rale%20des%20imp%C3%B4ts.pdf) (https://www.pwc.co.za/en/publications/vat-in-africa/niger-overview.html) Source

    • Income tax brackets updated

    Refreshed from CGI and cross-checks: ITS brackets, WHT, CNSS, TVA, residency, sources, data year 2026, verified 2026-10-09 (https://niger.eregulations.org/media/code%20g%C3%A9n%C3%A9rale%20des%20imp%C3%B4ts.pdf) (https://www.pwc.co.za/en/publications/vat-in-africa/niger-overview.html) Source

    • Income tax brackets updated

    Refreshed from CGI and cross-checks: ITS brackets, WHT, CNSS, TVA, residency, sources, data year 2026, verified 2026-10-09 (https://niger.eregulations.org/media/code%20g%C3%A9n%C3%A9rale%20des%20imp%C3%B4ts.pdf) (https://www.pwc.co.za/en/publications/vat-in-africa/niger-overview.html) Source

    • Income tax brackets updated

    Refreshed from CGI and cross-checks: ITS brackets, WHT, CNSS, TVA, residency, sources, data year 2026, verified 2026-10-09 (https://niger.eregulations.org/media/code%20g%C3%A9n%C3%A9rale%20des%20imp%C3%B4ts.pdf) (https://www.pwc.co.za/en/publications/vat-in-africa/niger-overview.html) Source

    • Income tax brackets updated

    Refreshed from CGI and cross-checks: ITS brackets, WHT, CNSS, TVA, residency, sources, data year 2026, verified 2026-10-09 (https://niger.eregulations.org/media/code%20g%C3%A9n%C3%A9rale%20des%20imp%C3%B4ts.pdf) (https://www.pwc.co.za/en/publications/vat-in-africa/niger-overview.html) Source

    • Income tax brackets updated

    Refreshed from CGI and cross-checks: ITS brackets, WHT, CNSS, TVA, residency, sources, data year 2026, verified 2026-10-09 (https://niger.eregulations.org/media/code%20g%C3%A9n%C3%A9rale%20des%20imp%C3%B4ts.pdf) (https://www.pwc.co.za/en/publications/vat-in-africa/niger-overview.html) Source

    • Income tax brackets updated

    Refreshed from CGI and cross-checks: ITS brackets, WHT, CNSS, TVA, residency, sources, data year 2026, verified 2026-10-09 (https://niger.eregulations.org/media/code%20g%C3%A9n%C3%A9rale%20des%20imp%C3%B4ts.pdf) (https://www.pwc.co.za/en/publications/vat-in-africa/niger-overview.html) Source

    • Income tax brackets updated

    Refreshed from CGI and cross-checks: ITS brackets, WHT, CNSS, TVA, residency, sources, data year 2026, verified 2026-10-09 (https://niger.eregulations.org/media/code%20g%C3%A9n%C3%A9rale%20des%20imp%C3%B4ts.pdf) (https://www.pwc.co.za/en/publications/vat-in-africa/niger-overview.html) Source

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