Niger Tax Overview

Niger tax system at a glance

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.

• Tax year — Calendar year, 1 January to 31 December (Code Général des Impôts (Niger))
• Currency — West African CFA franc (XOF / FCFA) (BCEAO / UEMOA monetary union)
• Tax authority — Direction Générale des Impôts (DGI) (Direction Générale des Impôts (Niger))
• 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 — 35 percent (Code Général des Impôts (Niger) — Impôt sur les Traitements et Salaires (ITS))
• Standard corporate income tax rate — 30 percent (Code Général des Impôts (Niger) — Impôt sur les Bénéfices)
• Does VAT exist — Yes — TVA (value-added tax) standard rate 19% percent (Code Général des Impôts (Niger) — Taxe sur la Valeur Ajoutée (TVA))
• 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)