Niger VAT / GST

Name: OpenAccountants MCP Server
Author: OpenAccountants

Source-cited draft: vat / gst for Niger (tax year 2025) — rates, thresholds and rules with primary-source citations. Unverified; pending local-accountant review.

Applicable period 2025Source-cited draft· Last updated Jun 25, 2026

Source-cited draft.Written from sources but not reviewed by a licensed practitioner, so it may be incomplete or wrong. General reference only; don't file or take a position on it without professional review.

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Key figures — Niger, 2025

Every figure is drawn from this Tax Guide and cited to its source.

Standard VAT (TVA) rate

19Code Général des Impôts (Niger) — Taxe sur la Valeur Ajoutée (TVA)View source ↗

Reduced rate

A reduced rate may apply to certain supplies; otherwise the single standard rate of 19% appliesCode Général des Impôts (Niger) — TVA

Exports

Exports are zero-rated (0%)Code Général des Impôts (Niger) — TVAView source ↗

Exempt supplies

Certain essential goods and services (e.g. basic foodstuffs, certain medical, financial and educational supplies) are exemptCode Général des Impôts (Niger) — TVA

VAT registration threshold (turnover)

Based on the réel taxation regime turnover threshold; commonly around FCFA 50 million for goods and lower for servicesCode Général des Impôts (Niger)

VAT filing frequency

Monthly — return and payment by the 15th of the following monthCode Général des Impôts (Niger) — TVA

Reverse charge on imported services

Services supplied by non-residents to Niger customers are subject to reverse-charge VAT accounted for by the local recipientCode Général des Impôts (Niger) — TVA

Input VAT recovery

Registered taxable persons may deduct input VAT against output VAT, subject to the usual exclusionsCode Général des Impôts (Niger) — TVA

Rendered from the canonical facts model. General reference only — confirm with a qualified professional before acting.

The full Guide

Value-added tax (TVA)

Niger levies a value-added tax (Taxe sur la Valeur Ajoutée, TVA) under the Code Général des Impôts, within the UEMOA VAT framework. The figures below are an unverified draft and must be confirmed by a licensed Niger accountant.

Standard VAT (TVA) rate — 19 percent (Code Général des Impôts (Niger) — Taxe sur la Valeur Ajoutée (TVA))
Reduced rate — A reduced rate may apply to certain supplies; otherwise the single standard rate of 19% applies percent ((approx — confirm)) (Code Général des Impôts (Niger) — TVA)
Exports — Exports are zero-rated (0%) percent (Code Général des Impôts (Niger) — TVA)
Exempt supplies — Certain essential goods and services (e.g. basic foodstuffs, certain medical, financial and educational supplies) are exempt ((approx — confirm)) (Code Général des Impôts (Niger) — TVA)
VAT registration threshold (turnover) — Based on the réel taxation regime turnover threshold; commonly around FCFA 50 million for goods and lower for services XOF ((approx — confirm)) (Code Général des Impôts (Niger))
VAT filing frequency — Monthly — return and payment by the 15th of the following month ((approx — confirm)) (Code Général des Impôts (Niger) — TVA)
Reverse charge on imported services — Services supplied by non-residents to Niger customers are subject to reverse-charge VAT accounted for by the local recipient ((approx — confirm)) (Code Général des Impôts (Niger) — TVA)
Input VAT recovery — Registered taxable persons may deduct input VAT against output VAT, subject to the usual exclusions ((approx — confirm)) (Code Général des Impôts (Niger) — TVA)

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Value-added tax (TVA)

Standard VAT (TVA) rate — 19 percent (Code Général des Impôts (Niger) — Taxe sur la Valeur Ajoutée (TVA))

Reduced rate — A reduced rate may apply to certain supplies; otherwise the single standard rate of 19% applies percent ((approx — confirm)) (Code Général des Impôts (Niger) — TVA)

Exports — Exports are zero-rated (0%) percent (Code Général des Impôts (Niger) — TVA)

Exempt supplies — Certain essential goods and services (e.g. basic foodstuffs, certain medical, financial and educational supplies) are exempt ((approx — confirm)) (Code Général des Impôts (Niger) — TVA)

VAT registration threshold (turnover) — Based on the réel taxation regime turnover threshold; commonly around FCFA 50 million for goods and lower for services XOF ((approx — confirm)) (Code Général des Impôts (Niger))

VAT filing frequency — Monthly — return and payment by the 15th of the following month ((approx — confirm)) (Code Général des Impôts (Niger) — TVA)

Reverse charge on imported services — Services supplied by non-residents to Niger customers are subject to reverse-charge VAT accounted for by the local recipient ((approx — confirm)) (Code Général des Impôts (Niger) — TVA)

Input VAT recovery — Registered taxable persons may deduct input VAT against output VAT, subject to the usual exclusions ((approx — confirm)) (Code Général des Impôts (Niger) — TVA)