Niger Tax & Investment Guides
16 guides covering Nigerien taxation, progressive IRPP 0–45% (8 brackets), corporate income tax 30% standard (25% industrial, 15% agricultural), TVA 19% standard rate, CNSS 5.5% employee + 16.5% employer, registration duty 5% on property transfers, and key investment topics for 2026.
Personal Tax & Residency
Progressive IRPP 0–45% across 8 brackets, professional deduction 20%, 183-day residency rule, DTTs
Niger Personal Tax Guide 2026 — IRPP 0–45% Progressive, 8 Brackets, Professional Deduction 20%
Nigerien personal income tax (IRPP). Progressive rates 0%, 10%, 15%, 20%, 25%, 30%, 35%, 45% across 8 annual brackets. Professional deduction 20% on gross income, tax-free threshold XOF 500,000, and filing requirements for 2026.
Niger Tax Residency Guide 2026 — 183-Day Rule, Permanent Home, Source Rules, DTTs
Nigerien tax residency. 183-day physical presence test, permanent home criterion, source of income rules, double tax treaties with France and WAEMU members for 2026.
VAT & Indirect Tax
TVA 19% standard rate, 0% exports, registration thresholds, tax filing and compliance
Niger Tax Filing Guide 2026 — DGI Filing, Self-Assessment, Quarterly Instalments, NIF
filing taxes in Niger. DGI filing procedures, self-assessment returns, quarterly instalment payments, penalties for late filing, Numéro d'Identification Fiscale (NIF), and compliance deadlines for 2026.
Niger VAT Guide 2026 — TVA 19% Standard, 0% Exports, Filing Thresholds
Nigerien Value Added Tax (TVA). Standard rate 19%, zero-rate for exports, registration thresholds, filing requirements, and compliance for 2026.
Business & Corporate Tax
CIT 30% standard, 25% industrial, 15% agricultural, branch taxation, transfer pricing
Niger Business Registration Guide 2026 — Company Types, RCCM, NIF, Permits
registering a business in Niger. Company types (SARL, SA, succursale), RCCM registration, NIF tax registration, business permits, timelines, costs, and compliance for 2026.
Niger Corporate Tax Guide 2026 — CIT 30% Standard, 25% Industrial, 15% Agricultural
Nigerien corporate income tax (impôt sur les sociétés). Standard CIT 30% for resident companies, 25% for industrial enterprises, 15% for agricultural activities, and capital allowance rates for 2026.
Niger Cross-Border Tax Guide 2026 — Transfer Pricing OECD, Thin Cap, DTTs, WHT
Nigerien cross-border taxation. Transfer pricing rules, thin capitalisation, double tax treaties, withholding taxes on dividends, interest, and royalties paid to non-residents for 2026.
Investment & Savings
Dividend WHT, interest WHT, CGT on property, crypto as ordinary income, CNSS pension
Niger Capital Gains Tax Guide 2026 — CGT on Property Disposals, Registration Duty
Nigerien capital gains taxation. Capital gains on property are taxed as part of ordinary income under IRPP or IS. Registration duty 5% applies on property transfers. Property disposal rules for 2026.
Niger Crypto Tax Guide 2026 — Taxed as Ordinary Income, Digital Asset Treatment
Nigerien cryptocurrency taxation. Crypto is taxed as ordinary income under IRPP or CIT. Disposal of digital assets triggers income tax. Mining, staking, and airdrops are taxable. Practical guidance for 2026.
Niger Investment Income Guide 2026 — Dividends WHT, Interest WHT, Capital Gains
Nigerien investment income taxation. Dividend withholding tax, interest withholding tax, taxation of Treasury bills, bank deposits, and securities for 2026.
Niger Pension Guide 2026 — CNSS Old-Age Pension, Retirement Age 60, Contribution Requirements
Nigerien pensions under CNSS. Old-age pension at age 60, minimum 15 years of contributions, disability and survivors' benefits, pension calculation, and retirement planning for 2026.
Property & Wealth Tax
Registration duty 5% on transfers, rental income under IRPP, no annual wealth tax, inheritance registration duties
Niger Inheritance & Gift Tax Guide 2026 — Registration Duties, Succession Law
Nigerien inheritance and gift taxation. Registration duties on inheritances and gifts, succession law under the civil code, wills, probate, and estate planning for 2026.
Niger Property Tax Guide 2026 — Registration Duty 5%, Transfer Taxes, No Annual Property Tax
Nigerien property taxation. Registration duty 5% on property transfers, notarial fees, no annual wealth tax or annual property tax, and compliance for 2026.
Niger Rental Income Guide 2026 — Rental Income Under IRPP, Deductions, Registration
Nigerien rental income taxation. Rental income is taxed under IRPP at progressive rates 0–45% after the 20% professional deduction. Allowable deductions, registration, and compliance for 2026.
Niger Wealth Tax Guide 2026 — No Wealth Tax, Registration Duties as Transfer Tax
Nigerien wealth taxation. Niger does not impose an annual net wealth tax or solidarity tax on wealth. Registration duties on property transfers serve as the main wealth-related tax. No net worth tax, no wealth-based levies for 2026.
Employment & Social Security
CNSS 5.5% employee + 16.5% employer, capped contributions, pension benefits, retirement age
Niger Calculators (6)
Free calculators for Nigerien salary, tax, and personal finance.
Niger Salary
Net pay after IRPP 0–45%, professional deduction 20%, CNSS 5.5%.
Niger Income Tax
IRPP 0–45% progressive bracket calculator.
Niger Corporate Tax
CIT 30% standard, 25% industrial, 15% agricultural.
Niger VAT
TVA 19% standard rate, 0% exports.
Niger Property Tax
Registration duty 5% on transfers.
Niger Social Insurance
CNSS 5.5%+16.5% capped contributions.