Niger corporate tax rate
Standard corporate profit tax rate under Niger's Code Général des Impôts.
| Current value | 30 % |
|---|---|
| In force from | 2026-01-01 |
| 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.
Get it programmatically
curl https://afriref.dev/v1/ne/corporate-tax
# $0.001 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-taxOther Niger series: policy interest rate · VAT rate · minimum wage · public holidays · inflation rate (CPI) · income tax rates