Niger Capital Gains Tax Guide 2026

Overview — Capital Gains in Niger

Capital gains in Niger are not subject to a separate capital gains tax. Instead, gains from the disposal of assets are included in ordinary income and taxed at the taxpayer's marginal rate under IRPP (individuals) or IS (companies). This treatment applies to gains from real property, securities, business assets, and other capital assets. The gain is calculated as the difference between the disposal proceeds and the acquisition cost plus any enhancement expenditure. The Direction Générale des Impôts (DGI) administers all income tax, including gains from asset disposals.

Property Disposals — Registration Duty at 5%

Transfers of real property (land and buildings) in Niger are subject to registration duty (droit d'enregistrement) at 5% of the higher of the sale price or the market value. This is a transaction tax payable by the purchaser at the time of registration of the transfer deed. The registration duty is in addition to any income tax on the capital gain. The notaire (notary) is responsible for collecting the registration duty and remitting it to DGI at the time of deed registration. Late registration attracts penalties.

Gains on Securities & Business Assets

Gains from the disposal of shares, bonds, and other securities are treated as ordinary income and taxed at the taxpayer's marginal rate. For individuals, this means inclusion in the progressive IRPP schedule (0–45%). For companies, gains are included in taxable profits subject to CIT at the applicable rate. There is no separate capital gains tax on securities. Losses on disposals may be offset against gains in the same year, with unused losses carried forward subject to general loss relief rules. Gains from the disposal of business assets (plant, machinery, goodwill) are similarly treated as ordinary income.

Principal Residence

Niger does not provide a specific exemption for gains on the disposal of a principal private residence. The gain is included in the taxpayer's ordinary income and taxed at their marginal IRPP rate. However, the absence of a separate capital gains tax means that taxpayers with other income may benefit from the progressive rate structure, with the first XOF 500,000 of total income being tax-free. Property owners should maintain records of acquisition costs and improvement expenses.

FAQs

How is a capital gain calculated?

The gain is the difference between the disposal proceeds (minus selling costs) and the acquisition cost (plus improvement costs). Example: Buy land for XOF 10,000,000, sell for XOF 15,000,000 with costs of XOF 500,000. Gain = 15,000,000 − 10,000,000 − 500,000 = XOF 4,500,000, which is added to ordinary income.

Can I offset capital losses against other income?

Capital losses may be offset against capital gains in the same year. Unrelieved losses may be carried forward up to 3 years but cannot be offset against other categories of income.

Is there a lower rate for long-term gains?

No, Niger does not differentiate between short-term and long-term gains. All gains are treated as ordinary income regardless of holding period.

Disclaimer

This guide provides general information about Nigerien capital gains taxation for the 2026 tax year. Tax laws and rates may change. Always consult with a qualified Nigerien tax advisor or the Direction Générale des Impôts for advice specific to your situation. InvestmentKit does not provide tax advice.