Tax laws Niger
Niger operates a tax system comprising various direct and indirect taxes, including personal income tax, corporate tax, value-added tax (VAT), and other levies. Both residents and non-residents earning income within Niger's borders are subject to taxation.
1. Personal Income Tax:
Tax Rates: Niger employs a progressive tax system with rates ranging from 5% to 35%, depending on income levels.
Taxable Income: Individuals are taxed on their worldwide income if they are residents, while non-residents are taxed only on income sourced within Niger.
2. Corporate Tax:
Tax Rate: The standard corporate tax rate is 30% on net taxable income.
Taxable Presence: Foreign companies with a fixed base or taxable presence in Niger are subject to corporate tax on income derived from Niger.
3. Value-Added Tax (VAT):
Standard Rate: A VAT rate of 19% applies to most goods and services.
Reduced Rates: Certain goods and services, such as housing and food-related activities of hotels, may be subject to reduced rates of 5%.
Digital Services: Effective January 1, 2025, VAT obligations extend to sales of goods and provision of services conducted through digital platforms, including commissions received by platform operators. Both local and foreign digital service providers are required to register for VAT and comply with reporting obligations.
4. Other Taxes:
Withholding Tax: A tax deducted at source from payments made to individuals or entities, applicable to various income types.
Business Premises Levy: A tax on properties used for income-generating activities, such as rental houses, office buildings, and factories.
Stamp Duties: Taxes imposed on legal documents, including those related to property transfers and financial transactions.
Road Taxes: Taxes levied on motor vehicles for the privilege of using public roads.
Recent Developments:
- VAT on Digital Platforms: The Finance Act 2025 introduced VAT obligations for digital platforms, effective January 1, 2025. This includes registration requirements for both local and foreign digital service providers operating in Niger.
Compliance and Administration:
Tax Authority: The Niger Tax Administration oversees tax collection and compliance.
Registration: Taxpayers, including foreign entities, must register with the tax authorities and appoint local representatives if operating without a physical presence in Niger.
Reporting: Regular tax filings and payments are mandatory, with specific deadlines and forms prescribed by the tax authorities.
Note: Tax laws and regulations are subject to change. For the most current information, it is advisable to consult the Niger Tax Administration or seek professional tax advice.
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