Source-cited draft: tax overview 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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Every figure is drawn from this Guide and cited to its source.
Tax year
Calendar year, 1 January to 31 DecemberCode Général des Impôts (Niger)View source ↗
Currency
West African CFA franc (XOF / FCFA)
Tax authority
Direction Générale des Impôts (DGI)Direction Générale des Impôts (Niger)View source ↗
Residence / taxation basis
Residents taxed on Niger-source and, in principle, worldwide income; non-residents taxed on Niger-source income. Residence is based on habitual abode in Niger. ((approx — confirm))Code Général des Impôts (Niger)
Top personal income tax (ITS) rate
35Code Général des Impôts (Niger) — Impôt sur les Traitements et Salaires (ITS)View source ↗
Standard corporate income tax rate
30Code Général des Impôts (Niger) — Impôt sur les BénéficesView source ↗
Does VAT exist
Yes — TVA (value-added tax) standard rate 19%Code Général des Impôts (Niger) — Taxe sur la Valeur Ajoutée (TVA)View source ↗
Annual income/profit return deadline
Generally 31 March of the year following the tax year ((approx — confirm))Code Général des Impôts (Niger)
Legal/commercial framework
OHADA Uniform Acts apply (company law, accounting via SYSCOHADA)OHADA Uniform Acts / SYSCOHADA
Rendered from the canonical facts model. General reference only — confirm with a qualified professional before acting.
Niger is a West African UEMOA/OHADA member state. Its tax system is declarative and administered by the Direction Générale des Impôts (DGI) under the Code Général des Impôts (CGI). The figures below are an unverified draft for tax year 2025 and must be confirmed by a licensed Niger accountant.
OpenAccountants prepares, checks and files company and personal returns in Niger, before the deadline. Start with a free 30-minute call.
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