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, confirmed via a specialist tax source; the DGI remains operationally active through Niger's recent political transition. Companies must register with Niger tax authorities within 30 days of commencing business activities, confirmed via a separate specialist source. A specific residency day-count or facts-and-circumstances test was not itemized in sources reviewed this session.
No Controlled Foreign Company regime was identified in available sources this session. This is a genuine gap rather than a confirmed absence.
No statutory thin capitalization ratio was identified in available sources this session.
No domestic FBAR/Form 8938-equivalent requiring Niger residents to self-report their own foreign accounts was identified. Institutional-level CRS/FATCA participation status was not independently confirmed this session. Separately and independently of local law, US citizens and Green Card holders with Niger accounts remain obligated to file FinCEN Form 114 (FBAR) once aggregate foreign accounts exceed USD 10,000, and potentially Form 8938, regardless of local requirements.
Niger has approximately 5 active double tax agreements in force, confirmed via a specialist tax source, and the network is explicitly described as "thin by regional standards." France is the principal treaty partner. The WAEMU Multilateral Tax Convention provides additional regional cooperation as a Niger WAEMU member. The United States is explicitly confirmed as not a treaty partner. Germany, Belgium, and Morocco are flagged by the source as "probable additional partners" but not confirmed - this specific point should be independently verified via Niger's Ministry of Finance before being relied upon. 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.