Niger Impôt sur les bénéfices (ISB)
Niger Impôt sur les bénéfices (ISB) is 30 %, in force since 1 Jan 2010. Last checked against the official source on 20 Jul 2026.
Standard corporate profit tax rate under Niger's Code Général des Impôts.
Compare corporate tax rate across all 34 African countries →
| 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
# $0.005 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: 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