Niger Rental Income Guide 2026

Overview — Rental Income Tax in Niger

Rental income from letting or leasing of immovable property (land and buildings) is chargeable to income tax under the IRPP for individuals or IS for companies. The tax treatment depends on the type of landlord. For individual landlords, rental income is included in total income and taxed at progressive IRPP rates from 0% to 45%. The 20% professional deduction is applied to gross rental receipts before calculating taxable income. For corporate landlords, rental income is included in taxable profits subject to CIT at 30% (standard).

Residential & Commercial Rental — IRPP Treatment

For individual landlords, rental income from both residential and commercial property is aggregated with other income and taxed under the progressive IRPP brackets. The 20% professional deduction is applied to gross rental receipts. The net rental income (after 20% deduction) is added to the landlord's other income for the year. The first XOF 500,000 of total annual income is tax-free. This means small-scale landlords with modest rental income may pay little or no tax after the deduction and tax-free threshold.

Allowable Deductions

Landlords may deduct actual expenses incurred in earning rental income if they elect out of the 20% flat deduction and maintain proper accounts. Deductible expenses include:

• Repairs & maintenance — not capital improvements
• Property management fees — paid to licensed agents
• Insurance premiums — building and fire insurance
• Mortgage interest — interest on loans used to acquire or improve the property
• Property registration fees — amortised over the lease period
• Agency & legal fees — for tenant acquisition and lease agreements

To claim actual deductions, the landlord must file an annual return and maintain proper books of account. The 20% flat deduction is usually simpler and more beneficial for smaller landlords.

Lease Registration

Lease agreements for immovable property in Niger must be registered with DGI within one month of signing. The registration fee is a fixed amount based on the annual rent. Both the landlord and tenant are jointly responsible for registration. Failure to register the lease may result in penalties. The registration of the lease agreement is also necessary for the tenant to claim the rent as a deductible business expense (for commercial property).

FAQs

Is rental income taxed separately or with other income?

Rental income is aggregated with all other income (salary, business profits) and taxed under the progressive IRPP brackets. The 20% professional deduction is applied to gross rental receipts.

Do I need to register a residential lease?

Yes, all lease agreements for immovable property must be registered with DGI within one month of signing, regardless of whether the property is residential or commercial.

What if I rent my property through an agency?

The agency may handle lease registration and tax withholding on your behalf. However, the landlord remains ultimately responsible for declaring rental income in their annual tax return.

Disclaimer

This guide provides general information about Nigerien rental income 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.