Africa · Tax guide
Niger
Niger taxes company profits at 30%, with a minimum tax on turnover payable even when profits are low, and charges VAT at 19%. Accounts follow the OHADA system, and taxes are administered by the Direction Générale des Impôts (DGI).
At a glance
- Corporate income tax
- 30%
- VAT
- 19%
- Withholding on services abroad
- 16%
- Withholding on dividends
- 10%
Minimum tax applies
Standard rate
Paid to non-residents
Tax on investment income
Corporate income tax
Companies pay 30% on profits, or the minimum tax on turnover if that is higher. Instalments are paid during the year, and the annual financial statements and return are filed in the first months of the following year. Small businesses pay the synthetic tax on turnover instead.
VAT
VAT is 19%. Niger's rate sits slightly above the regional standard. Returns are filed monthly, and sales are recorded on certified electronic billing systems.
Payments abroad
Services paid to non-residents carry 16% withholding, and dividends carry 10%, unless a treaty lowers them. As a WAEMU member, it applies the regional rules that limit double taxation between member states.
Key dates
- MonthlyVAT return and withholding payments
- Early in the following yearAnnual financial statements and income tax return
Figures and sources
4 figures- Corporate income tax rate30%Under professional review
- Standard VAT rate19%Under professional review
- Withholding on services paid to non-residents16%Under professional review
- Withholding on dividends10%Under professional review
Indicative only. This assessment is a high-level overview of tax obligations in Niger based on the information you provided and rules in force for 2026. It is not tax or legal advice. Consult a qualified tax adviser in Niger (a tax adviser in Niger) before making compliance decisions.