Tax in Niger

Who is the tax authority and where do filings live?

Niger's Direction Generale des Impots (DGI) under the Ministry of Finance administers Niger's tax system [SC1]. Substantive law: Code General des Impots (CGI), Code Petrolier (Loi 2017-63), Code Minier (Loi 2006-26 amended), WAEMU tax directives, OHADA framework, and successive Loi de Finances amendments. Niger is a WAEMU and AfCFTA member; ECOWAS membership suspended post-2024 withdrawal announcement (Alliance des Etats du Sahel with ML/BF).

What is the tax year and when are returns due?

Individual tax year is the calendar year. ITS withheld monthly. Corporate annual returns due 30 April for prior fiscal year [SC1]. TVA monthly returns. Provisional CIT through quarterly acomptes regime.

Who is a Nigerien tax resident?

Under CGI, an individual is tax resident if (a) habitual residence in Niger, (b) physically present 183+ days, OR (c) Niger-source professional activity [SC2]. Residents taxed on worldwide income.

What are the personal income tax rates?

Progressive ITS brackets: 1 percent up to XOF 25,000 monthly; ascending rates 2/6/13/25/30/35 percent ascending [SC1]. Top 35 percent above XOF 1,000,000 monthly. Personal allowance applies. Self-employment under separate framework.

How does Niger's corporate tax work?

IS (CIT) 30 percent flat for resident companies [SC2]. Petroleum sector under Code Petrolier (Loi 2017-63). Mining sector (uranium concentration) under Code Minier with Royalty + state-stake provisions. Withholding on dividends to non-residents 10 percent. Pillar Two not transposed. Tax losses 3 years.

What about VAT?

TVA 19 percent under WAEMU directive harmonisation [SC3]. Zero-rated on exports.

How are cryptoassets taxed?

BCEAO advisory: cryptoassets restricted under WAEMU framework [SC2]. Where declared, gains under existing income-tax categories.

What is the treaty network and what are the audit triggers?

Niger has approximately 5 active double tax treaties [SC4]. WAEMU Multilateral Tax Convention. MLI not yet ratified. Standard SOL 5 years; extended for fraud or for petroleum/mining-sector matters.

What are the common penalties and pitfalls for foreigners?

Penalty framework: late filings, failure to file, incorrect declarations [SC5]. Common pitfalls: (1) post-2023 governance-transition context affecting tax administration progressively; (2) post-2024 ECOWAS withdrawal announcement (Alliance des Etats du Sahel with ML/BF); (3) post-2023 ECOWAS sanctions exposure (partially lifted Feb 2024); (4) uranium-sector concentration creates sector-specific compliance complexity (Niger-Orano dispute and post-2023 license revocations); (5) Pillar Two not transposed; (6) very limited treaty network (5 DTCs); (7) MLI not yet ratified; (8) WAEMU framework with monetary union (XOF) and tax-directive harmonisation; (9) francophone tradition with OHADA framework; (10) Niger-Russia security/economic-cooperation framework affecting cross-border flows; (11) AfCFTA member; (12) Petroleum sector emergence (CNPC-operated Agadem field).