Niger Inheritance & Gift Tax Guide 2026

Overview — Inheritance & Gift Taxation

Niger's tax regime for wealth transfer is based on registration duties (droits d'enregistrement) payable on the transfer of assets upon death or by lifetime gift. The rates vary depending on the relationship between the parties. The system follows the French civil law tradition, with the Code Civil governing succession rules. There is no separate estate tax or inheritance tax in Niger — the registration duty on inheritance is the primary tax on wealth transfer. The Direction Générale des Impôts (DGI) collects registration duties at the time of filing the declaration of succession or gift.

Registration Duties on Inheritances

Upon death, the heirs must file a declaration of succession with DGI within six months. The registration duty is calculated on the net value of the estate after deducting debts and funeral expenses. The rates depend on the relationship:

• Spouse and children — reduced rate (typically 0–5%)
• Siblings and extended family — higher rate (5–15%)
• Unrelated persons — highest rate (15–20%)

There is generally an allowance for the surviving spouse and minor children. Failure to file the succession declaration within the prescribed period attracts penalties.

Gift Tax — Registration Duties on Lifetime Gifts

Lifetime gifts (donations) are subject to registration duties at the time of the gift. The rates are similar to inheritance duties and depend on the relationship between the donor and the recipient. The donor is primarily responsible for paying the registration duty, though the parties may agree otherwise. The duty is calculated on the market value of the gifted asset at the date of the gift. Small customary gifts and gifts within certain exempt thresholds may be excluded. Charitable donations to recognised organisations may benefit from reduced rates or exemptions.

Succession Law — Nigerien Civil Code

Succession in Niger is governed by the Civil Code which provides for reserved heirs (héritiers réservataires) who cannot be disinherited. The reserved portion (réserve) is set by law and depends on the number of children. For example, if there is one child, the reserved portion is 50% of the estate; if there are two children, it is 66.7%; if three or more, it is 75%. The remaining portion (quotité disponible) may be freely disposed of by will. The surviving spouse has specific rights under the Code, including the right to remain in the family home for a period after death.

Wills & Probate

A will (testament) must be in writing and notarised to be valid in Niger. The three types of wills recognised are holographic wills (written and signed by the testator), notarised wills (authentic wills drawn up by a notaire), and sealed wills (mysterious wills). The notaire or the court handles the probate process, which involves verifying the will, appointing an executor if necessary, and distributing the estate. Probate can take 3–12 months. Foreign nationals with assets in Niger should have a separate Nigerien will covering their Nigerien assets to avoid delays.

FAQs

Do I need to pay tax on inherited property if I sell it?

Yes, if you sell inherited property, the gain is included in your ordinary income and taxed at your marginal IRPP rate. The cost base for calculating the gain is the market value at the date of death (step-up in basis applies in Niger).

What is the deadline for filing a succession declaration?

The declaration of succession must be filed with DGI within six months of the date of death. Late filing attracts penalties of 10% of the duty plus monthly interest.

Does Niger recognise foreign wills?

Foreign wills may be recognised but must go through the probate process in Niger. It is generally advisable to execute a separate Nigerien will for assets located in Niger.

Disclaimer

This guide provides general information about Nigerien inheritance and gift tax for the 2026 tax year. Succession law is complex. Always consult with a qualified Nigerien lawyer or tax advisor for advice specific to your situation. InvestmentKit does not provide tax or legal advice.