Niger Corporate Tax Guide 2026

Overview — Corporate Tax in Niger

Corporate tax in Niger is governed by the Code Général des Impôts and administered by the Direction Générale des Impôts (DGI). A company is tax resident if it is incorporated under Nigerien law or if its place of effective management is in Niger. Resident companies are taxed on worldwide income; non-resident companies with a permanent establishment are taxed on Niger-source income only. Companies must register for tax with DGI and obtain a taxpayer identification number (NIF). The tax year aligns with the calendar year. Annual returns are due by 30 April of the following year.

Standard Corporate Tax Rate — 30%

The standard CIT rate for resident companies in Niger is 30% of chargeable profits. Non-resident companies with a permanent establishment in Niger are also taxed at 30% on Niger-source income. Taxable profit is computed as gross revenue less allowable deductions including operating expenses, depreciation, interest costs (subject to thin capitalisation rules), and losses carried forward. Losses may be carried forward for up to 3 years (or 5 years for certain qualifying businesses).

Reduced Rate — Industrial Enterprises — 25%

Companies engaged in industrial and manufacturing activities benefit from a reduced CIT rate of 25%. This incentive is designed to promote industrialisation and value-added processing in Niger. To qualify, the company must be registered as an industrial enterprise with the relevant ministry and derive at least 50% of its gross income from qualifying industrial activities. Industrial enterprises may also benefit from customs duty exemptions on imported machinery and equipment under the investment code.

Agricultural Sector — 15%

Companies engaged in agricultural, livestock, fisheries, and forestry activities benefit from a reduced CIT rate of 15%. This preferential rate reflects the government's priority on agricultural development and food security. Qualifying activities include crop production, animal husbandry, fishing, forestry, and agro-processing. Agricultural enterprises may also benefit from a partial or total tax holiday during the initial years of operation under the investment code.

Branches of Foreign Companies

Foreign companies operating through a branch in Niger are taxed at 30% on Niger-source profits, the same rate as resident companies. Branch profits remitted to the head office are subject to a branch profit remittance tax. Foreign companies may consider incorporating a Nigerien subsidiary to access reduced sector rates and avoid the branch remittance tax.

Depreciation & Capital Allowances

Niger uses a depreciation system for tax purposes rather than capital allowances. Rates vary by asset category:

• Buildings — 5% per annum (straight-line)
• Plant & machinery — 10–20% per annum (declining balance)
• Motor vehicles — 20% per annum (declining balance)
• Computers & office equipment — 25% per annum (declining balance)
• Agricultural assets — accelerated rates available

Industrial and agricultural enterprises may qualify for accelerated depreciation under the investment code incentives.

FAQs

What is the penalty for late filing of corporate tax returns?

Late filing attracts a penalty of 10% of the tax due plus interest at the legal rate per month. Additional penalties may apply for failure to maintain proper records or for tax evasion.

Can foreign companies claim treaty relief?

Yes, Niger has double tax treaties with several countries including France, and is expanding its treaty network under WAEMU and ECOWAS frameworks. Treaty relief may reduce withholding tax rates for non-residents.

Is there a minimum tax for loss-making companies?

Niger imposes a minimum tax (IMF — Impôt Minimum Forfaitaire) on companies that are loss-making or have low profitability. The minimum tax is calculated based on turnover at a reduced rate.

Disclaimer

This guide provides general information about Nigerien corporate tax 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.