The Direction Générale des Impôts (DGI) manages domestic tax assessment, administration, collection and audits under the Ministère des Finances. The Direction Générale des Douanes (DGD) handles customs duties and import taxes. A Receveur des Impôts receives payments, including payments made through telepayment where available. The Commission des Recours Fiscaux (CARFI) hears tax disputes after the administrative complaint stage. UEMOA, also called WAEMU, harmonizes parts of value-added tax, corporate income tax, excise duties and customs rules across the regional system. The main taxpayer identifier is the NIF. Individuals with taxable employment income pay Impôt sur les Traitements et Salaires (ITS), which applies to public and private salaries, allowances, benefits in kind and pensions. Monthly rates range from 1% on taxable income up to CFAF 25,000 to 35% on taxable income above CFAF 1,000,000. The calculation can include deductions for pensions, professional expenses, insurance, expatriate status and dependants. An employer normally withholds ITS and reports and pays it by the 15th of the following month. Businesses may pay Impôt sur les Bénéfices (ISB), generally set at 30% of taxable net profit. The normal real-profit regime covers companies, liberal professions and sole businesses with turnover above CFAF 100 million excluding VAT. The simplified real-profit regime generally covers turnover from CFAF 50 million to CFAF 100 million. Individual businesses below CFAF 50 million may fall under Impôt Synthétique, including the applicable levies, subject to the available options and rules for Centres de Gestion Agréés. Businesses in real-profit regimes use SYSCOHADA accounting and make ISB advances of 20% of the previous year's tax before 1 July, 1 September and 1 November, with the balance paid with the annual return. The annual result return is due by 30 April. Value-added tax, or TVA, normally applies at 19%. The 2025 tax framework provides reduced rates for specified activities and goods, including 10% for terrestrial transport and accommodation or catering, and 5% for items such as sugar, cooking oil, animal feed, certain processed dairy products, specified flours and information technology used for technical or vocational education. The import tax base generally combines customs value, customs duty, the statistical charge and applicable excise duties or surcharges. Taxable businesses may deduct input TVA on eligible taxable inputs, and exports are generally eligible for deduction. The 2026 reform seeks to raise some reduced rates and remove some exemptions, so the applicable rate must be checked against the current Code Général des Impôts and Finance Law. The usual compliance sequence is obtaining a NIF and registration, selecting the applicable tax regime, keeping the required accounts and invoices, submitting periodic returns and paying the resulting amount. TVA returns under the normal real regime are generally monthly and due by the 15th of the following month; the simplified real regime generally reports quarterly by the same day. Withholding taxes on non-residents, ITS and certain TVA withholdings also generally follow the 15th-of-the-following-month deadline. Certified electronic invoices use e-SECeF, while SyGMEF supports electronic invoicing and machine administration and e-SISIC supports electronic tax filing and payment. eLIASSE and the online NIF register are being rolled out in 2026, so availability depends on the procedure. The 2025 and 2026 reforms broaden the tax base, rationalize exemptions, include e-commerce in TVA, change the Impôt Minimum Forfaitaire for some activities from 1.5% to 1.75%, remove some withholding-tax exemptions, require registration connected with public procurement and strengthen data exchange and cross-checking between the DGI and DGD. These changes make consistent registration, invoicing and records more significant for businesses operating in formal and informal markets. The DGI may reopen or review a tax position. For an on-site audit, the taxpayer should receive an avis de vérification and the Charte before the inspection. The taxpayer has rights to defend the position, obtain assistance, submit observations and challenge the outcome. A rejected administrative complaint can proceed to CARFI within 15 days of the rejection notice, followed by court proceedings where applicable. A VAT-credit dispute can also fall within this process. Payments to non-resident individuals or companies without a fixed professional establishment in Niger may be subject to 20% tax on the amount excluding TVA, without a cost deduction, normally withheld and paid by the debtor by the 15th of the following month. Ratified double-taxation agreements take priority where they apply. Profits from businesses operated in Niger are generally taxable in Niger, and foreign-currency receivables and liabilities are converted into CFA francs at the transaction or reporting-date rate. Customs duties remain under the DGD, and oil, mining, imports, digital invoices and the informal sector require attention to the specific current rules rather than a single general tax treatment.
Taxes in Niger
Niger's tax system consists of compulsory levies imposed by law on income, business profits, consumption, imports and other taxable activities. The Code Général des Impôts provides the main framework, while the Direction Générale des Impôts administers most domestic taxes. Taxpayers generally declare their taxable activities themselves, pay through the responsible tax office or approved electronic services, and remain subject to later checks.
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