Niger Tax Rates
Niger operates a progressive personal income tax system with rates up to 35%. The Direction Générale des Impôts administers the system, featuring a 30% corporate tax rate and 19% VAT. Niger is a WAEMU member state with an economy largely based on agriculture and uranium mining.
Top Income Tax Rate
35%
Corporate Tax Rate
30%
VAT / Sales Tax
19%
Capital Gains Tax
20%
Detailed Tax Information
Income Tax Brackets
Niger levies progressive income tax on residents' worldwide income. Rates range from 0% on the first CFA 300,000 to 35% on income above CFA 2.4 million. Employment income is subject to withholding.
| Income Range | Tax Rate |
|---|---|
| CFA 0 – CFA 300K | 0% |
| CFA 300K – CFA 600K | 1% |
| CFA 600K – CFA 1.2M | 7% |
| CFA 1.2M – CFA 2.4M | 21% |
| CFA 2.4M+ | 35% |
Corporate Tax
The standard corporate tax rate is 30%. Mining and petroleum companies may be subject to special fiscal regimes. A minimum flat tax of 1% of turnover applies.
Standard Rate
30%
Capital Gains Tax
Capital gains are generally included in taxable income. Professional capital gains may be subject to a 20% tax.
Rate
20%
VAT / Sales Tax
VAT is levied at 19% on most goods and services. Essential goods and services are exempt. Exports are zero-rated.
Standard Rate
19%
Cryptocurrency Tax
Niger does not have specific cryptocurrency legislation. BCEAO guidelines apply across WAEMU states.
Tax Treaties
Niger has approximately 5 double taxation agreements.
Treaty Network
5
Double taxation agreements
Major treaty partners:
Key Details
Relocate to Niger
See how much you could save by moving here from your current country.
+$19K
Tax in United States
$24K
24.4% effective
Tax in Niger
$5K
5.3% effective
You Save
78.4%
less tax annually
US Citizens: Important Note
US citizens are taxed on worldwide income regardless of residence. You'll still need to file US taxes, though the Foreign Earned Income Exclusion and Foreign Tax Credit may reduce your liability.
