Niger Capital Gains Tax
Detailed capital gains tax rates and rules for Niger in 2026.
Capital GainsXOF
Capital gains are generally included in taxable income. Professional capital gains may be subject to a 20% tax.
Standard Rate
20%
Exemptions
- Gains reinvested in approved activities
How Niger Capital Gains compares
Niger’s capital gains tax rate of 20% is the 43rd highest of 203 countries TaxAtlas tracks, above the global average of 13.8% and Africa’s regional average of 14.1%.
Niger
20%
Africa average
14.1%
Global average
13.8%
