Niger Personal Income Tax
Detailed personal income tax rates and rules for Niger in 2026.
Income TaxXOF
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 (XOF) | 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% |
Filing Deadline
March 31 of the following year
Residency Rule
An individual is resident if they have their habitual abode in Niger.
How Niger Income Tax compares
Niger’s top personal income tax rate of 35% is the 59th highest of 203 countries TaxAtlas tracks, above the global average of 27.7% and Africa’s regional average of 32.3%.
Niger
35%
Africa average
32.3%
Global average
27.7%
