Jurisdiction overviewTax in Niger
Last reviewed: · by TaxProsRated editorial
Key points
Niger's Direction Generale des Impots (DGI) administers personal income tax (ITS — Impot sur le Traitement et les Salaires) at progressive monthly rates from 1 to 35 percent and corporate income tax (IS — Impot sur les Societes) at 30 percent flat. TVA sits at 19 percent under WAEMU directive harmonisation. Approximately 5 active double tax agreements are in force; the US is not a treaty partner. Niger is a WAEMU and OHADA member and, since 2023, a founding member of the Alliance des Etats du Sahel with Mali and Burkina Faso. The DGI remains operationally active through the transition period.
Who is the tax authority in Niger?
The Direction Generale des Impots (DGI) administers Niger's tax system. It operates under the Ministry of Finance (Ministere des Finances).
The legal framework rests on several core statutes. The Code General des Impots (CGI) governs income, corporate, and indirect taxes. The Code Petrolier (Loi 2017-63) applies to petroleum operations. The Code Minier (Loi 2006-26, amended) governs mineral extraction including uranium. WAEMU tax directives harmonise key indirect-tax rules across the eight-member monetary union.
Niger is also an OHADA member, meaning commercial accounting follows the SYSCOHADA framework — a key difference from anglophone OECD-aligned systems. As of 2023, Niger joined the Alliance des Etats du Sahel (AES) with Mali and Burkina Faso; the DGI has remained operationally active through this period.
What is the tax year and when are returns due?
Niger uses the calendar year (1 January through 31 December) as its tax year. ITS (personal income tax on employment) is withheld monthly from employee wages by the employer.
Corporate IS annual returns are due approximately 30 April for the prior fiscal year. TVA returns are filed monthly. Quarterly acomptes payments apply for CIT. Exact dates are set by the annual Loi de Finances — verify with DGI each year.
Who is a Niger tax resident?
Under the CGI, an individual qualifies as a Niger tax resident if any of three tests are met. Habitual residence in Niger satisfies the first test. Physical presence of 183 or more days in the tax year satisfies the second. Carrying on a Niger-source professional activity satisfies the third.
Residents are taxed on worldwide income under the worldwide-income principle. Non-residents are taxed only on Niger-source income. Mid-year relocation can create partial-year residency — the DGI does not publish a specific split-year relief mechanism, so cross-border workers are advised to confirm their status directly with DGI or a local practitioner.
What are the personal income tax (ITS) rates?
Niger's ITS applies to employment and professional income on a monthly basis. The employer withholds ITS each month; it is not a self-assessed annual return for most employees.
| Monthly income (XOF) | ITS rate |
|---|---|
| Up to 25,000 | 1% |
| 25,001 to 50,000 | 2% |
| 50,001 to 100,000 | 6% |
| 100,001 to 200,000 | 13% |
| 200,001 to 400,000 | 25% |
| 400,001 to 1,000,000 | 30% |
| Above 1,000,000 | 35% |
Social charges (cotisations sociales) apply separately on top of ITS. Employer and employee contributions to the Caisse Nationale de Securite Sociale (CNSS) fund retirement, health, and family benefits.
How does corporate income tax (IS) work?
IS is levied at a flat 30 percent on resident companies on their worldwide profits. Non-resident entities are taxed on Niger-source income only.
Flat rate for most resident companies — services, trade, logistics, and non-extractive sectors. Resident worldwide income basis.
Impot Minimum Forfaitaire applies where IS would otherwise produce a nil liability. Protects revenue base from loss-making or margin-thin small operators.
Petroleum operations (Agadem Rift Basin, SORAZ refinery, CNPC) fall under the Code Petrolier which layers production-sharing agreement (PSA) obligations on top of the 30% IS base.
Uranium mining at Arlit and the Imouraren deposit falls under the Code Minier. Royalties on production plus state-participation provisions stack on the 30% IS base.
Withholding tax on dividends paid to non-residents is 10 percent. The OECD Pillar Two global minimum tax has not been transposed into Niger law. Tax losses carry forward for three years.
What about TVA (VAT) and other indirect taxes?
TVA is Niger's value-added tax, harmonised under the WAEMU tax-directive framework. The standard rate is 19 percent.
| TVA rate | Applies to |
|---|---|
| 19% | Standard — most goods and services |
| 0% | Exports (zero-rated, not exempt) |
| Exempt | Certain basic foodstuffs, medical services |
TVA returns are filed and paid monthly. Registration with DGI is required above the turnover threshold. The BIC (Benefices Industriels et Commerciaux) tax applies to profits from industrial, commercial, and artisanal activities not covered directly by IS. Customs duties are harmonised under the WAEMU Common External Tariff (CET).
Currency framework: XOF and the WAEMU monetary union
All tax bases in Niger are denominated in XOF (West African CFA franc / Franc CFA BCEAO). The XOF is pegged to the euro at a fixed rate of 655.957 XOF per EUR, maintained through the BCEAO (Banque Centrale des Etats de l'Afrique de l'Ouest).
XOF fixed peg: 655.957 per EUR
The XOF peg eliminates EUR/XOF exchange-rate risk for companies operating in both EUR and XOF jurisdictions. WAEMU's eight members — including Niger, Senegal, Ivory Coast, Burkina Faso, Mali, Guinea-Bissau, Togo, and Benin — share this monetary framework. For tax purposes, XOF-denominated income from Niger operations can be translated to EUR at the fixed peg, though home-country tax authorities may use spot rates at the date of receipt.
How are cryptoassets treated in Niger?
The BCEAO (the WAEMU-wide central bank) has issued circulars and public advisories restricting cryptoasset use across the monetary union. Niger has no dedicated crypto-asset tax statute in the CGI.
Cryptoassets are restricted in the WAEMU zone
Where a taxpayer in Niger declares gains from cryptoassets, the DGI applies existing income-tax categories under the CGI — IRPS-equivalent ITS for individuals, IS for companies. There is no specific crypto rate, form, or reporting obligation published by DGI. The practical environment is one of regulatory caution rather than explicit prohibition of all activity.
What is Niger's tax treaty network?
Niger has approximately 5 active bilateral double tax agreements. The treaty network is thin by regional standards. France is the principal partner. The WAEMU Multilateral Tax Convention provides additional regional cooperation. The OECD Multilateral Instrument (MLI) has not been ratified.
The standard statute of limitations under the CGI is 5 years. Extended periods apply for fraud and for petroleum or mining sector matters. Treaty benefits require demonstration of residence in the contracting state — bilateral texts govern specific withholding rate reductions.
Alliance des Etats du Sahel: factual context for cross-border investors
In July 2023, Niger underwent a change of government. By early 2024, Niger, Mali, and Burkina Faso had formalised the Alliance des Etats du Sahel (AES) and announced withdrawal from ECOWAS. Some bilateral relationships with Western governments were affected, and certain international cooperation programs were suspended or restructured.
For tax practitioners and cross-border investors, the practical implications are: (1) DGI operations and the CGI framework remain active; (2) existing bilateral tax treaty coverage should be re-confirmed with the relevant treaty partner's competent authority; (3) businesses with operations in Niger relying on pre-2023 treaty positions or ECOWAS-related frameworks are advised to obtain current local counsel; (4) the WAEMU / BCEAO monetary framework and XOF peg remain intact as of 2026-05.
This note is factual and neutral. No political opinion is expressed. For current country-risk assessments, consult the relevant government travel and investment advisories.
Where does Niger sit in the West Africa / WAEMU cohort?
Niger anchors the WAEMU/Sahel mid-range tax archetype — full PIT, full CIT, TVA harmonised at 19%, with a thin DTA network. The broader West and Central Africa region splits into five distinct tax archetypes:
Common pitfalls and elevated-complexity areas
Several recurring traps affect foreign workers and cross-border businesses operating in Niger:
ITS is assessed and withheld monthly, not as an annual self-assessment. Expatriate workers whose remuneration is split between a Nigerien employer and an offshore home-country entity face dual-source complexity. Determining which portion is Niger-source is fact-specific under the CGI.
The Arlit uranium mines (historically linked to Orano/formerly Areva) and the Imouraren deposit operate under the Code Minier's royalty and state-participation framework. Post-2023 license disputes add a layer of business-continuity risk beyond the standard tax framework.
Niger uses SYSCOHADA (Plan Comptable OHADA) for commercial accounting. Companies coming from anglophone OECD-aligned environments must map their accounts to the OHADA chart of accounts for DGI filing purposes. Unfamiliarity with SYSCOHADA is a common audit trigger.
Petroleum and mining companies in Niger face elevated DGI audit risk relative to service-sector entities. Transfer-pricing scrutiny on inter-company service fees, royalties, and management charges is a known pressure point in both the Code Petrolier and Code Minier frameworks.
Pre-2023 bilateral treaty positions should be re-confirmed. Some agreements entered with the previous government may require verification of continued applicability. This affects withholding-rate reductions, exchange-of-information obligations, and competent-authority procedures.
Niger's economy has a significant informal, cash-denominated component. Cross-border cash movements and informal supplier payments can create undocumented cost bases. DGI may disallow undocumented deductions; OHADA requires proper invoice chains for cost recognition.
Niger has not introduced the OECD 15% global minimum tax. Multinationals operating through Niger entities need to assess where Pillar Two top-up taxes may apply at group level under a different jurisdiction's qualified domestic minimum top-up tax (QDMTT) rules.
With approximately 5 active DTAs, Niger's treaty network is among the thinnest in West Africa. There is no US-Niger treaty. US nationals working in Niger cannot rely on a bilateral withholding reduction and face both ITS in Niger and US worldwide-income taxation, with foreign-tax-credit mechanics as the primary double-taxation relief.
Extractive sector: petroleum and uranium context
Niger's economy is anchored by two extractive industries — petroleum and uranium — each with its own regulatory and tax framework layered above the standard IS and CGI regime.
The Agadem Rift Basin is operated principally by CNPC (China National Petroleum Corporation). The SORAZ refinery at Zinder processes local crude. Both fall under Code Petrolier Loi 2017-63, which applies the IS 30% base plus a production-sharing agreement (PSA) framework.
Arlit hosts two uranium mines historically linked to Orano (formerly Areva). The Imouraren deposit is one of the world's largest known uranium resources. Code Minier Loi 2006-26 (amended) applies royalties on production plus state-participation obligations on top of the 30% IS base.
Both codes require sector-specific transfer-pricing documentation for inter-company transactions. The standard IS loss-carryforward of three years may be insufficient for capital-intensive extraction projects; negotiated fiscal stability agreements are common in large-project licensing.
When does engaging a Niger tax professional make sense?
Some situations can be managed through DGI directly. Others involve enough complexity to warrant qualified local support.
Engaging a qualified local practitioner is typically warranted in these situations: operations in petroleum, uranium, or other mining sectors; expatriate status with split-source remuneration; cross-border income from treaty or non-treaty partners requiring withholding-rate review; receiving a DGI notice of assessment or audit letter; OHADA SYSCOHADA accounting setup for a new Niger entity; or any transaction with a pre-2023 treaty-reliance position that requires re-confirmation.
This page is general information. It is not personal guidance for any specific situation. Tax rules change. Always check current figures on the DGI website or with a qualified Niger practitioner before filing.
Find vetted Niger-registered practitioners through the directory below.
Frequently asked
Who is the Niger tax authority?
Direction Generale des Impots (DGI), under the Ministry of Finance. DGI administers the Code General des Impots (CGI), the Code Petrolier (Loi 2017-63), and the Code Minier (Loi 2006-26 as amended).
When is the Niger annual corporate return due?
ITS is withheld monthly from employee wages. Corporate IS annual returns are due approximately 30 April for the prior fiscal year. TVA returns are filed monthly. Provisional CIT is paid through a quarterly acomptes regime.
Who is a Niger tax resident?
Under the CGI, an individual is a Niger tax resident if they have habitual residence in Niger, are physically present 183 or more days in the tax year, or carry on a Niger-source professional activity. Residents are taxed on worldwide income.
What are the Niger personal income tax (ITS) rates?
Seven progressive monthly brackets: 1 percent up to XOF 25,000; then 2, 6, 13, 25, 30, and 35 percent ascending. The top 35 percent rate applies above XOF 1,000,000 per month. A personal allowance applies; ITS is withheld monthly by the employer.
How does Niger's corporate income tax (IS) work?
IS is 30 percent flat for resident companies. Petroleum operations fall under Code Petrolier Loi 2017-63. Mining (including uranium at Arlit) falls under Code Minier Loi 2006-26 with royalty and state-participation provisions. Withholding on dividends to non-residents is 10 percent. Pillar Two has not been transposed. Tax losses carry forward three years.
What is the Niger TVA (VAT) rate?
TVA is 19 percent under WAEMU directive harmonisation. Exports are zero-rated. A small-enterprise minimum flat tax (IMF — Impot Minimum Forfaitaire) applies where IS would otherwise be nil.
How does Niger treat cryptoassets for tax purposes?
The BCEAO (WAEMU central bank) has issued advisories restricting cryptoassets across the WAEMU zone. Niger has no dedicated crypto-asset tax statute. Where a taxpayer declares gains from cryptoassets, DGI applies existing income-tax categories under the CGI.
How many tax treaties does Niger have?
Approximately 5 active double tax agreements. Key partners include France (the principal treaty) and WAEMU multilateral convention coverage. The US is not a Niger treaty partner. The OECD Multilateral Instrument (MLI) has not been ratified.
What was the effect of the 2023 political transition on Niger's tax system?
The Alliance des Etats du Sahel (AES) replaced previous governance from mid-2023 onward. DGI has remained operationally active through the transition. Some international treaty ties were affected; cross-border investors verify current bilateral arrangements before relying on pre-2023 guidance.
Major tax firms in Niger
Verified directory of the largest accounting + tax practices operating in Niger. Listings are entity-level reference cards — claim flow is open to firm representatives.
- Big 4
Deloitte Niger
- National
Mazars Niger
Find a tax pro in Niger
Browse credentialed pros serving Niger — filter by specialty, language, and credential type.
Browse the Niger directorySources
The figures, dates, and rules on this page are sourced from the documents listed below. Where two sources disagree, both are listed.
- DGI (Niger) · accessed
- Government of Niger · accessed
- Government of Niger · accessed
- Ministry of Finance (Niger) · accessed
- PwC Worldwide Tax Summaries · accessed
- Government of Niger · accessed
- WAEMU (Union Economique et Monetaire Ouest-Africaine) · accessed
- OHADA · accessed
Important disclaimer
Informational only — not tax advice. This page summarises publicly available information about tax in Niger as of July 2026. Tax laws change, individual circumstances vary, and the application of any rule depends on your specific facts.
TaxProsRated does not provide tax, legal, accounting, or financial advice. Before acting on anything you read here, consult a qualified tax professional licensed in your jurisdiction (in the US: CPA, Enrolled Agent, or attorney; in the UK: CIOT- or ATT-qualified adviser; in Australia: TPB-registered tax agent; elsewhere: a locally-licensed equivalent). TaxProsRated, its operators, and its contributors disclaim all liability for action taken in reliance on this page.