Niger public holidays 2026, VAT rate and tax data
Niger: VAT rate 19 % since 21 Jun 2000; 14 public holidays in 2026 (next: Fête de la République, 18 Dec 2026); corporate tax rate 30 %; minimum wage 42000 XOF/month; policy interest rate 3 %; inflation rate (CPI) -0.9 % y/y.
11 series, each cited to the official source it was verified against; most recently verified 29 Oct 2026. Currency XOF.
verified recentlyre-verification due soonstaleColour is the age of the last check against the series' own update cycle.
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{ "country": "NE", "series": "vat", "value": 19, "unit": "%", "effective_from": "2000-06-21", "last_confirmed": "2026-07-20", "source": { "name": "Code Général des Impôts du Niger, art. 226 (taux normal 19%; taux réd…", "url": "https://niger.eregulations.org/media/code%20g%C3%A9n%C3%A9rale%20des%20imp%C3%B4ts.pdf" } }
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Niger public holidays 2026
14 days in 2026; next: Fête de la République on 18 Dec 2026. Official source: Loi n°97-20 du 20 juin 1997 instituant des fêtes légales, modifiée par l'ordonnance du 22… · last verified 20 Jul 2026
Fixed by law 4 Confirmed 10
| Date | Holiday | Status | Source |
|---|---|---|---|
| 1 Jan 2026 Thu | Jour de l'An | Fixed by law | Loi n°97-20 du 20 juin 1997 instituant… |
| 16 Mar 2026 Mon | Lendemain de la Nuit du Destin (Laylat al-Qadr) | Confirmed | Loi n°97-20 du 20 juin 1997 instituant… |
| 19 Mar 2026 Thu | Aïd el-Fitr (Korité / fête de Ramadan) | Confirmed | Loi n°97-20 du 20 juin 1997 instituant… |
| 20 Mar 2026 Fri | Lendemain de l'Aïd el-Fitr | Confirmed | Loi n°97-20 du 20 juin 1997 instituant… |
| 6 Apr 2026 Mon | Lundi de Pâques | Fixed by law | Loi n°97-20 du 20 juin 1997 instituant… |
| 24 Apr 2026 Fri | Journée de la Concorde | Confirmed | Loi n°97-20 du 20 juin 1997 instituant… |
| 1 May 2026 Fri | Fête du Travail | Fixed by law | Loi n°97-20 du 20 juin 1997 instituant… |
| 27 May 2026 Wed | Aïd el-Adha (Tabaski) | Confirmed | Loi n°97-20 du 20 juin 1997 instituant… |
| 28 May 2026 Thu | Lendemain de la Tabaski | Confirmed | Loi n°97-20 du 20 juin 1997 instituant… |
| 26 Jul 2026 Sun | Fête légale du 26 juillet (anniversaire de la refondation/CNSP) | Confirmed | Loi n°97-20 du 20 juin 1997 instituant… |
| 3 Aug 2026 Mon | Fête de l'Indépendance | Confirmed | Loi n°97-20 du 20 juin 1997 instituant… |
| 26 Aug 2026 Wed | Mouloud (Maouloud, naissance du Prophète) — date projetée | Confirmed | Loi n°97-20 du 20 juin 1997 instituant… |
| 18 Dec 2026 Fri | Fête de la République | Confirmed | Loi n°97-20 du 20 juin 1997 instituant… |
| 25 Dec 2026 Fri | Noël | Fixed by law | Loi n°97-20 du 20 juin 1997 instituant… |
Status is read from the record: fixed by law follows from a standing rule (a fixed date or the Easter computus); confirmed is dated in the cited official calendar and not flagged provisional; estimated is provisional or moon-sighting dependent; substitute stands in for a statutory day that fell on a weekend or was moved. Hover a status for the reason.
Every current Niger value
Rate schedules and breakdowns
Withholding tax rates
0–20% across 7 withholding taxes — no single rate · in force from 2025-01-01 · Official source: Ordonnance n° 2024-59 du 31 decembre 2024 portant loi de finances pour l'annee… · last verified 10 Aug 2026 secondary
Rates by payment type
| key | label | rate | applies to | effective from | confidence note | Source |
|---|---|---|---|---|---|---|
| dividends | IRVM - dividends (unlisted companies) | 10 | dividends and other distributed income of companies with their registered office or a permanent establishment in Niger, whoever the recipient | 2025-01-01 | Rate verified in the pre-2026 primary instruments; its re-enactment in the new CGI (Ordonnance 2025-22, in force 1 January 2026) could not be confirmed because that code is unobtainable online. | CGI Livre Premier, art. 74 as restated… |
| The 2025-01-01 date is the commencement of the LF 2025 restatement of art. 74; the 10% rate itself is unchanged from the earlier consolidation (no original commencement date is stated in any source obtained). IRVM withholding is 'liberatoire' - final - within UEMOA (art. 74: the… | ||||||
| dividends-listed | IRVM - dividends of CREPMF-listed companies | 7 | dividends distributed by companies listed on a securities exchange approved by the CREPMF within UEMOA (in practice the BRVM) | 2025-01-01 | Rate verified in the pre-2026 primary instruments; re-enactment in the unobtainable 2026 code not confirmed. Corroborated in practice: BRVM-listed BOA Niger dividends are reported (sikafinance) as bearing 7% IRVM. | CGI Livre Premier, art. 74 as restated… |
| The 2025-01-01 date is the commencement of the LF 2025 restatement; the 7% listed rate is unchanged from the earlier consolidation. | ||||||
| interest-bonds | IRVM - bond interest (revenus des obligations) | 6 | interest and other income of bonds and debentures (obligations), whatever the issuer | 2025-01-01 | Rate verified in the pre-2026 primary instruments; re-enactment in the unobtainable 2026 code not confirmed. | CGI Livre Premier, art. 74 as restated… |
| Reduced rates apply to public-sector paper: 3% for bonds issued by 'les collectivites publiques et leurs demembrements' with a term of five to ten years, and 0% where the term exceeds ten years (art. 74). See the separate zero-rate entry for bondholders resident outside UEMOA… | ||||||
| interest-bonds-non-uemoa | IRVM - bond interest paid to residents outside UEMOA (exempt) | 0 | bond income received by persons resident outside the Union Economique et Monetaire Ouest Africaine (UEMOA) | 2025-01-01 | Exemption verified in the pre-2026 primary instruments; re-enactment in the unobtainable 2026 code not confirmed. | CGI Livre Premier, art. 73 as restated… |
| An explicit statutory exemption, highly relevant to this non-resident record: a bondholder resident outside the eight UEMOA states takes Niger-source bond interest free of IRVM, while a bondholder in another UEMOA state bears the 6%/3%/0% tariff. The 2025-01-01 date is the… | ||||||
| interest-loans-deposits | IRCM - interest on loans, deposits and guarantees | 20 | interest, arrears and income of loans and debts (creances hypothecaires, privilegiees et chirographaires), money deposits, cash guarantees and current accounts | — | Rate verified in the pre-2026 primary instrument (art. 80 was not amended by the LF 2025 or LF 2026 ordonnances obtained); re-enactment in the unobtainable 2026 code not confirmed. | CGI Livre Premier, art. 80 (CGI 2013… |
| NO EFFECTIVE DATE IS SERVED for this rate: no source obtained states a commencement date for art. 80, and we do not supply one from memory. The 10% reduced rate covers bank deposit and current-account interest. Territorial caveat: art. 81 makes the tax due 'des lors que le… | ||||||
| royalties | ISB - retenue a la source on non-residents (royalties) | 20 | royalties, licence fees and authors' or inventors' rights (redevances, droits d'auteur ou d'inventeur) paid by a debtor established in Niger to persons without a fixed professional installation in Niger | 2025-01-01 | The 20% rate is verified in the LF 2025 primary text; its re-enactment in the unobtainable 2026 code not confirmed. | CGI Livre Premier, arts. 47-48 as… |
| Niger has no separate royalty withholding: royalties fall inside the Impot sur les Benefices des Non Residents retenue a la source of art. 47, which names 'redevances, droits d'auteur ou d'inventeur' expressly. RATE RAISED FROM 16% TO 20% with effect from 1 January 2025 (art. 48… | ||||||
| services | ISB - retenue a la source on non-residents (services) | 20 | commissions, brokerage, rebates, fees, honoraria and all other service fees (toutes autres prestations de service) paid or accrued by a debtor established in Niger to persons without a fixed professional installation in Niger | 2025-01-01 | The 20% rate is verified in the LF 2025 primary text; its re-enactment in the unobtainable 2026 code not confirmed. | CGI Livre Premier, arts. 47-48 as… |
| RATE RAISED FROM 16% TO 20% with effect from 1 January 2025. The LF 2025 restatement of art. 47 also rewrote the exclusions: telecommunications services that have borne the Taxe sur la Terminaison du Trafic International Entrant, and pilgrimage air transport, are outside the… | ||||||
Impôt sur les traitements et salaires (ITS)
1–35% across 9 bands · in force from 2010-01-01 · Official source: Code Général des Impôts du Niger, art. 66 (barème progressif mensuel de l'ITS… · last verified 20 Jul 2026
| min | max | rate |
|---|---|---|
| 0 | 25000 | 1 |
| 25001 | 50000 | 2 |
| 50001 | 100000 | 6 |
| 100001 | 150000 | 13 |
| 150001 | 300000 | 25 |
| 300001 | 400000 | 30 |
| 400001 | 700000 | 32 |
| 700001 | 1000000 | 34 |
| 1000001 | — | 35 |
Statutory social-insurance contributions
1–11.5% across 4 contribution branches · in force from 2024-01-01 · Official source: Conference interafricaine de la prevoyance sociale (CIPRES), institutional page… · last verified 11 Aug 2026
| key | label | rate total | rate employee | rate employer | unit | base | ceiling monthly |
|---|---|---|---|---|---|---|---|
| prestations_familiales | Family benefits and maternity branch / Branche des prestations familiales (CNSS) | 8.4 | 0 | 8.4 | percent | All earnings or salaries received by the salaried worker, capped at 500 000 FCFA per month (6 000 000 FCFA per year). Floored at the SMIG. | 500000 |
| Employer-only. THIS IS THE LARGEST SINGLE EMPLOYER LINE IN NIGER, larger than the employer's pension share - unusual in this region, where family benefits is normally the smaller charge. Capped at 500 000 FCFA/month, so the maximum is 42 000 FCFA per employee per month. A… | |||||||
| risques_professionnels | Prevention and compensation of work accidents and occupational diseases / Branche des accidents du travail et des maladies professionnelles (CNSS) | 1.75 | 0 | 1.75 | percent | The same assiette as family benefits, capped at 500 000 FCFA per month (6 000 000 FCFA per year). Floored at the SMIG. | 500000 |
| NIGER USES A SINGLE FLAT OCCUPATIONAL-RISK RATE - there is no grading by activity class and no risk banding. 1,75% applies to every employer in every sector, which is why rate_employer carries a real number here rather than a null. Do not go looking for a tariff table as you… | |||||||
| pensions | Old-age, invalidity and survivors' pensions branch / Branche des pensions de vieillesse, d'invalidite et de survivants (CNSS) | 11.5 | 5.25 | 6.25 | percent | The same assiette, capped at 500 000 FCFA per month (6 000 000 FCFA per year). Floored at the SMIG. Both shares are computed on the same capped base. | 500000 |
| THIS IS THE ONLY BRANCH THE EMPLOYEE PAYS INTO - 5,25% of capped salary is the entire payslip deduction in Niger, a maximum of 26 250 FCFA per month at the 500 000 ceiling. THE EMPLOYER'S SHARE ROSE AND THE WORKER'S DID NOT, WHICH IS WHY STALE TABLES LOOK RIGHT ON THE PAYSLIP… | |||||||
| taxe_anpe | National Employment Promotion Agency levy / Contribution a l'Agence Nationale pour la Promotion de l'Emploi (ANPE) | 1 | 0 | 1 | percent | The same payroll assiette, capped at 500 000 FCFA per month. | 500000 |
| SERVED AS A VISIBLE BRANCH BECAUSE IT IS A COMPULSORY PAYROLL CHARGE THAT MODELS ROUTINELY DROP, and because leaving it out is what causes the two competing Niger headline totals to circulate. It is a labour-market levy, not a social-insurance branch - it buys the employee no… | |||||||
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