Niger VAT / Sales Tax
Detailed vat / sales tax rates and rules for Niger in 2026.
VAT / Sales TaxXOF
VAT is levied at 19% on most goods and services. Essential goods and services are exempt. Exports are zero-rated.
Standard Rate
19%
Registration Threshold
CFA 50,000,000 annual turnover
Reduced Rates
0% — Exports, basic food items
How Niger VAT / Sales Tax compares
Niger’s standard VAT / sales tax rate of 19% is the 44th highest of 203 countries TaxAtlas tracks, above the global average of 13.7% and Africa’s regional average of 15.2%.
Niger
19%
Africa average
15.2%
Global average
13.7%