Niger VAT Guide 2026

Niger's Taxe sur la Valeur Ajoutée (TVA) is levied at a standard rate of 19% on taxable supplies of goods and services. Exports and certain essential goods are zero-rated. The registration threshold is based on annual turnover. TVA is administered by the Direction Générale des Impôts (DGI) under the OHADA framework and WAEMU directives.

Overview — TVA in Niger

Value Added Tax in Niger is governed by the General Tax Code (Code Général des Impôts) and follows the harmonised framework of the West African Economic and Monetary Union (WAEMU). The tax applies to the supply of goods and services by registered persons in the course of business, and to imports. Niger operates a standard input-output VAT system where registered businesses can credit input TVA against output TVA. Businesses exceeding the annual turnover threshold must register for TVA. Voluntary registration is permitted for businesses below the threshold. The tax year is the calendar year, and TVA returns are filed monthly.

TVA Rate Structure

Niger applies the following TVA rates:

Standard rate — 19% on most goods and services
Zero-rate (0%) — exports of goods and services, international transport

Certain goods and services are exempt from TVA including basic foodstuffs, medical supplies, educational services, financial services (interest, insurance), and residential rent. Exempt supplies do not allow input TVA recovery. The 19% standard rate aligns Niger with most other WAEMU member states.

Registration Threshold

Businesses with annual taxable turnover exceeding XOF 50 million must register for TVA with DGI. The application is submitted through DGI's tax office. Once registered, the business must issue TVA invoices showing the TVA amount separately and file periodic returns. Non-resident businesses supplying digital services or goods in Niger may also have registration obligations under the growing digital economy tax framework. Below-threshold businesses may voluntarily register to recover input TVA.

TVA Filing & Payment

TVA-registered businesses must file returns monthly by the 15th of the following month. The TVA return includes output tax on sales, input tax on purchases (deductible), and the net amount payable or refundable. Payment is due at the time of filing. Late filing attracts a penalty of 10% of the tax due plus monthly interest. DGI conducts regular TVA audits and may perform unannounced inspections of business premises to verify compliance. Electronic filing is increasingly being adopted.

Exempt Supplies

Niger exempts certain goods and services from TVA to reduce the tax burden on essential items. Key exemptions include unprocessed foodstuffs, agricultural inputs, pharmaceuticals and medical equipment, educational materials and services, insurance and reinsurance transactions, residential property rental, and certain financial services. Businesses making exempt supplies cannot recover input TVA attributable to those exempt activities, which may create a cascading tax cost.

FAQs

Do I need to charge TVA if my turnover is below XOF 50 million?

No, registration is compulsory only if annual turnover meets or exceeds XOF 50 million. Businesses below the threshold may voluntarily register to recover input TVA.

Can I recover input TVA?

Yes, TVA-registered businesses can claim input TVA on purchases used for taxable supplies. Input TVA is netted against output TVA. Excess credits may be carried forward.

What is the penalty for late TVA filing?

Late filing attracts a penalty of 10% of the tax due plus interest at the legal rate per month of delay.

Disclaimer

This guide provides general information about Nigerien VAT 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.