Africa
Niger
Niger applies progressive personal income tax. Corporate tax is 30%.
Personal income tax
1–35%
Top marginal rate / range
Corporate tax
30%
Standard rate
VAT / Sales tax
19%
Standard indirect tax
At a glance
- Tax yearCalendar year
- FilingApril 30
Official Tax Authority
Direction Générale des Impôts
Visit official site →
This is a brief, AI-assisted summary intended for general reference only. Tax laws change frequently and vary by individual circumstance. Always verify current rates, rules, and obligations with Niger's official tax authority (linked above) or a qualified tax professional before making any decision.