Niger taxes residents on worldwide income and non-residents on Niger-source income only. Niger operates a self-assessment system for corporate tax, with the domestic tax authority conducting post-filing review.
Niger's tax year is the calendar year.
30% flat rate (Impot sur les Societes).
Progressive, 1% to 35% monthly (Impot sur le Traitement et les Salaires).
19% standard rate (TVA, under WAEMU directive harmonization).
Niger's Direction Generale des Impots (DGI) administers the personal income tax (ITS) and corporate income tax (IS) systems. Companies must register with Niger tax authorities within 30 days of commencing business activities. A specific residency day-count or facts-and-circumstances test is not itemized in available sources for Niger.
A non-Niger-resident entity has a Niger permanent establishment through a fixed place of business or a dependent agent habitually concluding contracts in Niger on the entity's behalf, following the OECD Model Treaty definition as applied under Niger's domestic law and any applicable tax treaty.
No CFC-style attribution provision was found in Niger's General Tax Code (CGI). The specific article number for Niger's own dependent-enterprises provision is not independently confirmed against the primary text and should be verified directly against the CGI (available in full at the DGI's official site) before being relied upon for a specific structure.
No statutory thin capitalization ratio is identified in available sources for Niger.
Niger does not use an elective check-the-box classification system; entity classification generally follows the entity's actual legal characteristics under the French-derived legal tradition shared across the region. Niger does not have a comprehensive ATAD2-style anti-hybrid regime.
No foreign bank account or foreign financial asset reporting regime exists requiring residents to separately disclose foreign accounts; foreign income is reported through the standard annual tax return.
Niger does not provide a broad participation exemption for foreign dividends in the European sense, consistent with the transfer-pricing-focused (rather than exemption-focused) anti-avoidance framework already confirmed elsewhere on this page; relief from double taxation is available primarily through Niger's foreign tax credit system where one exists.
Niger has a foreign tax credit mechanism for foreign tax paid on foreign-source income also taxed domestically, capped at the domestic tax otherwise due on that income; specific provisions are not extensively documented in public sources for Niger and should be confirmed directly with the Direction Generale des Impots before relying on them.
CORRECTION: Niger terminated its tax treaty with France around 2024, following Burkina Faso's earlier termination and shortly before Mali did the same, per a dated KPMG Flash Alert - this reflects the deteriorating relationship between France and its former Sahel colonies following recent changes of government, and contradicts an earlier version of this page (and some still-uncorrected generic treaty-list aggregators) that named France as Niger's principal treaty partner. Niger's remaining bilateral treaty network is not comprehensively documented in accessible current sources following this development; the WAEMU Multilateral Tax Convention continues to provide regional cooperation as a Niger WAEMU member. The United States is not a treaty partner. Niger has not ratified the OECD's Multilateral Convention (MLI). Since 2023, Niger has been a founding member of the Alliance des Etats du Sahel alongside Mali and Burkina Faso, following a change of government - relevant context for the practical stability of treaty administration during the ongoing transition period.