Niger Impôt sur les bénéfices (ISB)
Niger Impôt sur les bénéfices (ISB) is 30 %, in force since 1 Jan 2010, cited to Code Général des Impôts du Niger, art. 27. Last checked against the official source on 20 Jul 2026.
Official source: Code Général des Impôts du Niger, art. 27 · Last checked 2026-07-20 · source fingerprint
Standard corporate profit tax rate under Niger's Code Général des Impôts.
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| Current value | 30 % |
|---|---|
| In force from | 2010-01-01 |
| Official source | Code Général des Impôts du Niger, art. 27 ('Le taux de l'impôt sur les bénéfices est fixé à 30%, sans abattement') — consolidated pre-2026 text (full PDF loaded); rate carried into the new CGI (Ordonnance n°2025-22 du 14 juillet 2025, in force 1 Jan 2026, amended by Ordonnance n°2025-44 du 31 décembre 2025 / LF 2026) |
| Last verified | 2026-07-20 |
| Verification | primary — No verification limitation recorded — read from the official source cited. |
| Provenance | source fingerprint |
What this value means
ISB 30% of net taxable profit, no abatement (verified verbatim, art. 27 of the consolidated CGI, loaded 2026-07-20). Minimum tax (impôt minimum forfaitaire, art. 37): 1% of turnover for industrial companies, 2% for other activities, due when it exceeds the 30% profit computation; new companies exempt from IMF for first 2 fiscal years. Withholding on non-residents without a fixed base: 16% of the ex-VAT remuneration (art. 48). Loss carry-forward 3 years (art. 24; deferred depreciation indefinitely). Précompte ISB (advance collection) of 2%/4%/5%/7% on imports and domestic supplies depending on NIF status, creditable. The new CGI enacted by Ordonnance n°2025-22 (in force 2026-01-01) consolidated 18 scattered tax laws; DGI's public explanations of the LF 2026 (Ordonnance n°2025-44) announced no ISB rate change (Le Sahel/DGI, Jan 2026). CAVEAT: new-code text not yet online (impots.gouv.ne in maintenance), so post-reform article numbers are unverified even though the 30% rate is corroborated. RATE ORIGIN (established 2026-08-07 from the official gazette, adversarially re-verified): 30% dates from Ordonnance n° 2009-26 du 6 novembre 2009 (loi de finances 2010, JO 1er cahier, official scan on finances.gouv.ne, read), Article premier, cutting the single ISB rate from 35% in transposition of UEMOA Directive n° 08/2008/CM/UEMOA — the LF 2010's own exposé des motifs recites the 35% predecessor, corroborated by the IMF's 2008 Niger tax summary. In force for the 2010 budget year. Until 2026-08-07 this series stamped the new CGI's date (2026-01-01); the code changed then, the rate did not.
Get it programmatically
curl https://afriref.dev/v1/ne/corporate-tax
# $0.003 per call — x402 on Base (USDC). No key, no signup.
# History: curl https://afriref.dev/v1/ne/corporate-tax/history?from=2020-01-01
# Provenance: curl https://afriref.dev/provenance/ne/corporate-taxEmail me when this changes
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Other Niger series: BCEAO minimum bid rate (taux minimum de soumission) · Taxe sur la valeur ajoutée (TVA) · VAT registration threshold · Salaire minimum interprofessionnel garanti (SMIG) · Public holidays (jours fériés, chômés et payés) · Inflation (IHPC, glissement annuel) · Withholding tax rates · Statutory interest (taux de l'intérêt légal) · Impôt sur les traitements et salaires (ITS) · Statutory social-insurance contributions
The same figure elsewhere: Nigeria · Republic of the Congo · Rwanda · Senegal · South Africa · all 34