Source-cited draft: corporate income tax for Niger (tax year 2025) — rates, thresholds and rules with primary-source citations. Unverified; pending local-accountant review.
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Built by Michael Cutajar and the OpenAccountants team. Written from the official sources it cites.
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Overview of corporate income tax regime
Companies in Niger are subject to the Impôt sur les Bénéfices (corporate income tax) under the Code Général des Impôts, with a minimum tax based on turnover. The figures below are an unverified draft and must be confirmed by a licensed Niger accountant.Code Général des Impôts (Niger)
Standard corporate income tax rate
30Code Général des Impôts (Niger) — Impôt sur les BénéficesView source ↗
Minimum tax (Impôt Minimum Forfaitaire / IMF)
Approximately 1% of annual turnover, subject to a floor amountCode Général des Impôts (Niger) — Impôt Minimum Forfaitaire (IMF)
Tax base
Net taxable profit (accounting profit per SYSCOHADA adjusted for tax purposes); territorial source basisCode Général des Impôts (Niger)
Withholding tax on dividends (IRVM)
10Code Général des Impôts (Niger) — Impôt sur le Revenu des Valeurs Mobilières (IRVM)
Withholding tax on interest (IRVM/IRCM)
Generally 13% to 25% depending on the instrument (e.g. ~13% on long-term bond interest, higher on other products)Code Général des Impôts (Niger) — Impôt sur le Revenu des Valeurs Mobilières (IRVM)
Withholding tax on royalties / service fees to non-residents (BNC withholding)
Withholding applies on payments to non-residents (commonly ~16%); rate may be reduced by treatyCode Général des Impôts (Niger)
Capital gains (professional/business)
Taxed as business income; a 20% rate is referenced for certain professional gainsCode Général des Impôts (Niger)
Annual corporate return filing deadline
Generally 30 April (or by 30 April / within 4 months of year-end) — confirm exact dateCode Général des Impôts (Niger)
Advance/instalment payments
Corporate tax is paid via instalments/advances during the year with a final balancing payment on filingCode Général des Impôts (Niger)
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