Niger Tax Residency Guide 2026

Overview — Tax Residency in Niger

Tax residency is the foundational concept determining the scope of taxation in Niger. Resident individuals are taxed on their worldwide income; non-residents are taxed only on Niger-source income. Residency is defined under the Code Général des Impôts. For individuals, the test is primarily based on physical presence (183 days) or having a permanent home in Niger. For companies, residency follows incorporation or place of effective management. The Direction Générale des Impôts (DGI) applies these rules consistently.

Individual Residency — 183-Day Rule

An individual is considered a tax resident of Niger if they meet any of the following conditions:

• Physical presence — present in Niger for 183 days or more in any 12-month period (including a calendar year)
• Permanent home — has a permanent home available in Niger (whether owned or rented)
• Habitual abode — has a habitual place of abode in Niger and is present for any period during the year
• Centre of economic interests — principal economic activities or investments are in Niger

Day counting includes both partial days and full days. A person who enters Niger on day 1 and leaves on day 183 counts as present for 183 days. Expats working in Niger should track their presence carefully.

Corporate Residency

A company is tax resident in Niger if either of the following conditions is met:

• Incorporation — the company is incorporated or registered under Nigerien company law
• Effective management — the place of effective management (POEM) of the company is in Niger (where key management and commercial decisions are made)

Foreign companies that have their central management and control exercised in Niger may be deemed resident regardless of where they are incorporated. The POEM test considers factors such as the location of board meetings, where senior executives operate, and where strategic decisions are made.

Source Rules — Niger-Source Income

Non-residents are taxed only on income derived from sources in Niger. The tax code defines specific source rules:

• Employment income — sourced where the employment duties are performed
• Business income — sourced where the business activities are carried out
• Property income — sourced where the property is located
• Dividends — sourced where the paying company is resident
• Interest — sourced where the payer is resident
• Royalties — sourced where the intellectual property is used

Double Tax Treaties (DTTs)

Niger has a limited network of double tax treaties but benefits from WAEMU tax harmonisation. As of 2026, Niger has signed DTTs including with:

• France — comprehensive treaty covering income and capital taxes

Within the WAEMU (West African Economic and Monetary Union), member states have agreed to tax harmonisation directives that reduce double taxation within the union. WAEMU members include Benin, Burkina Faso, Côte d'Ivoire, Guinea-Bissau, Mali, Niger, Senegal, and Togo. The WAEMU directives provide for reduced withholding tax rates and mutual administrative assistance in tax matters. Treaty benefits require proof of residency.

FAQs

If I work remotely for a foreign company while in Niger, am I taxable?

If you are physically present in Niger for 183+ days, you are a tax resident and must declare your worldwide income, including salary from foreign employment.

How do I prove I am not a resident for DGI purposes?

Maintain records of travel dates, visa stamps, employment contracts, rental agreements, and tax returns from your home country. A Certificate of Tax Residency from your home country is strong evidence.

Can I be resident in two countries at once?

Yes, dual residency is possible. The applicable double tax treaty will contain a tie-breaker clause to determine which country has primary taxing rights.

Disclaimer

This guide provides general information about Nigerien tax residency for the 2026 tax year. Tax laws and treaty provisions 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.