NE · Africa · XOF
Niger
Tax rates
Income Tax
35%
Top rate, progressive scale
Source: Direction Générale des Impôts (Niger) — Barème de l'Impôt sur les Traitements et Salaires · as of 2010-01-01Corporate Tax
30%
Statutory rate
Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01VAT
19%
Standard rate
Capital Gains Tax
7%
Wealth Tax
0%
Not levied
No verified data yet for: Crypto Tax.
Estimate your income tax on a salary with the income tax calculator.
Brackets, notes & in practice
Income Tax
| Threshold | Rate |
|---|---|
| XOF 0 | 1% |
| XOF 25,001 | 2% |
| XOF 50,001 | 6% |
| XOF 100,001 | 13% |
| XOF 150,001 | 25% |
| XOF 300,001 | 30% |
| XOF 400,001 | 32% |
| XOF 700,001 | 34% |
| XOF 1,000,001 | 35% |
Niger's barème taxes monthly income under the Impôt Unique sur les Traitements et Salaires; the thresholds above are stated on a monthly basis, not annual. There is no zero-rate band: the lowest tranche is itself taxed at 1%.
Niger taxes employment income and related earnings (Impôt Unique sur les Traitements et Salaires) at progressive monthly rates from 1% up to a top rate of 35% for amounts exceeding CFA 1,000,000, per the Direction Générale des Impôts' official barème, in force since 1 January 2010.
VAT
The standard VAT rate is 19%. A reduced rate of 5% applies to imports and sales of sugar, edible oils, animal feed, and manufactured milk.
In practice
- Filing
Persons authorised to invoice VAT in Niger must have an annual pre-tax turnover of at least XOF 50,000,000 (about EUR 76,224.50); businesses below that figure do not collect VAT and cannot deduct VAT borne on their own purchases.
Source: PwC — VAT and Indirect Taxes in Africa 2023, Niger · as of 2023-01-17- Exemptions
VAT applies to all economic activities carried out in Niger, including independent professionals, except banking activities, which fall outside VAT and are instead subject to a separate specific tax.
Source: PwC — VAT and Indirect Taxes in Africa 2023, Niger · as of 2023-01-17
Capital Gains Tax
Individual gains from the sale of shares and corporate units are taxed at a flat 7% under the tax on income from securities (impôt sur le revenu des valeurs mobilières). Gains from disposing of units in CREPMF-approved collective investment funds are exempt.
In practice
- Exemptions
Niger exempts, from its tax on income from securities, capital gains that members of CREPMF-approved collective investment funds (OPCVM) or other CREPMF-approved collective investment vehicles realize on disposing of their units or shares.
Source: Direction Générale des Impôts, Ministère des Finances (Niger) — Code Général des Impôts 2025, Article 73 (archived; live site unreachable) · as of 2025-01-01
Wealth Tax
No general net wealth tax is levied in Niger. The Code Général des Impôts (CGI) has no title or section for a general 'impôt sur la fortune' or 'impôt sur le patrimoine' in either of its two books: Livre I (state taxes, covering direct income taxes, a real-estate-only 'taxe immobilière', business/professional tax, license fee, a simplified 'impôt synthétique', firearms tax, and vehicle sticker, among others) or Livre II (local/commune/region taxes). Niger is a UEMOA/WAEMU member state, none of which are known to levy a general individual net wealth tax.