Niger

No general net wealth/worth tax in Niger. Confirmed by reviewing the full table of contents of the Code Général des Impôts (CGI): Livre I (state taxes) has 7 Titres (direct income taxes; other direct taxes — apprenticeship tax, business general-expenses tax, real-estate-only 'taxe immobilière', business/professional tax, license fee, simplified 'impôt synthétique', firearms tax, vehicle sticker; indirect taxes; registration/stamp duties; state domain; control/recovery) and Livre II (local/commune/region taxes) has 3 Titres — no title or section for a general 'impôt sur la fortune' or 'impôt sur le patrimoine' anywhere in either book; searches for both terms across the full text return zero hits. Niger is a UEMOA/WAEMU member state, none of which are known to levy a general individual net wealth tax. Note: a new consolidated CGI (ordinance n°2025-22) reportedly took effect 1 January 2026 as a UEMOA-harmonization/modernization reform; the exact vintage of the mirrored copy reviewed here is not certain, though nothing suggests that reform introduced a wealth tax.