🇳🇪 Niger
NE / NER #21
Nomad Score
36.0
Cities
6
Currency
XOF
🇳🇪 NIGER TAX PROFILE
Data year: 2025
Tax System
Worldwide
Top PIT Rate
35.0%
Corporate Tax Rate
30.0%
VAT
19.0%
Capital Gains Tax
--
Social Security (Employee)
--
Social Security (Employer)
--
Dividend Withholding
--
Interest Withholding
--
Royalty Withholding
--
Treaty Count
3
🏠 TAX RESIDENCY
Days Threshold
183 days
Residency Rules
Resident if present 183+ days in a calendar year.
Exit Tax
No
CFC Rules
No
📅 FILING INFORMATION
Fiscal Year
01-01 – 12-31
📚 SOURCES
- PwC / Tax Foundation (accessed Mar 23, 2026)
🔗 RELATED
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