Corporate Income Tax in Niger

Corporate income tax for Niger (tax year 2025) — rates, thresholds and rules with primary-source citations. Unverified; pending local-accountant review.

Niger · tax year 2025 · changed 25 Jun 2026

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Key figures: Niger, 2025

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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)

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Corporate income tax rates and base

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 — 30 percent (Code Général des Impôts (Niger) — Impôt sur les Bénéfices)
Minimum tax (Impôt Minimum Forfaitaire / IMF) — Approximately 1% of annual turnover, subject to a floor amount percent (approx — confirm) (Code Général des Impôts (Niger) — Impôt Minimum Forfaitaire (IMF))
Tax base — Net taxable profit (accounting profit per SYSCOHADA adjusted for tax purposes); territorial source basis (approx — confirm) (Code Général des Impôts (Niger))
Withholding tax on dividends (IRVM) — 10 percent (approx — confirm) (Code 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) percent (approx — confirm) (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 treaty percent (approx — confirm) (Code Général des Impôts (Niger))
Capital gains (professional/business) — Taxed as business income; a 20% rate is referenced for certain professional gains percent (approx — confirm) (Code Général des Impôts (Niger))
Annual corporate return filing deadline — Generally 30 April (or by 30 April / within 4 months of year-end) — confirm exact date (approx — confirm) (Code Général des Impôts (Niger))
Advance/instalment payments — Corporate tax is paid via instalments/advances during the year with a final balancing payment on filing (approx — confirm) (Code Général des Impôts (Niger))

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Corporate income tax rates and base

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 — 30 percent (Code Général des Impôts (Niger) — Impôt sur les Bénéfices)

Minimum tax (Impôt Minimum Forfaitaire / IMF) — Approximately 1% of annual turnover, subject to a floor amount percent (approx — confirm) (Code Général des Impôts (Niger) — Impôt Minimum Forfaitaire (IMF))

Tax base — Net taxable profit (accounting profit per SYSCOHADA adjusted for tax purposes); territorial source basis (approx — confirm) (Code Général des Impôts (Niger))

Withholding tax on dividends (IRVM) — 10 percent (approx — confirm) (Code 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) percent (approx — confirm) (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 treaty percent (approx — confirm) (Code Général des Impôts (Niger))

Capital gains (professional/business) — Taxed as business income; a 20% rate is referenced for certain professional gains percent (approx — confirm) (Code Général des Impôts (Niger))

Annual corporate return filing deadline — Generally 30 April (or by 30 April / within 4 months of year-end) — confirm exact date (approx — confirm) (Code Général des Impôts (Niger))

Advance/instalment payments — Corporate tax is paid via instalments/advances during the year with a final balancing payment on filing (approx — confirm) (Code Général des Impôts (Niger))