Niger income tax rates
Progressive monthly withholding tax on salaries, wages and life annuities — Niger's personal income tax on employment income.
| Current value | 9 entries — see the API for the full schedule |
|---|---|
| In force from | 2026-01-01 |
| Official source | Code Général des Impôts du Niger, art. 66 (barème progressif mensuel de l'ITS, 1% à 35%) — consolidated pre-2026 text (full PDF loaded); schedule confirmed unchanged for 2026 under the new CGI (Ordonnance n°2025-22 du 14 juillet 2025) as corrected by the LF 2026 (Ordonnance n°2025-44 du 31 décembre 2025), per DGI |
| Last verified | 2026-07-20 |
| Verification | primary — No verification limitation recorded — read from the official source cited. |
| Provenance | source fingerprint |
What this value means
ITS is a scheduular tax on employment income, computed on MONTHLY taxable pay (statute's native period) rounded down to the thousand, withheld at source by the employer and remitted by the 15th of the following month. Taxable base (arts. 59-60): gross pay + taxed benefits-in-kind (flat valuations, e.g. housing 20,000 XOF/room/month capped at 1/3 of base pay) minus, in order: employee pension contributions (≤6% of base pay), a 17% expatriation abatement (if expat allowance ≥40% of base pay), insurance premiums (≤20,000 XOF), then a 10% professional-expenses abatement. Family-charge relief (arts. 64-65): abatement on taxable income from 5% (1 charge) to 15% (6) and 30% (7 charges), max 7 dependants per household. The 9-band schedule (1/2/6/13/25/30/32/34/35%) is verified verbatim at art. 66 of the consolidated CGI (loaded). Continuity into 2026: the DGI stated publicly (Jan 2026, Le Sahel: https://www.lesahel.org/loi-de-finances-2026-le-directeur-general-des-impots-explique-les-nouvelles-mesures-fiscales/) that NO ITS increase applies in 2026 and that the LF 2026 merely corrected drafting errors in the new CGI's ITS calculation schedule — i.e., the pre-reform barème stands. CAVEAT: new CGI text not yet available online to confirm post-reform article numbering.
Get it programmatically
curl https://afriref.dev/v1/ne/income-tax
# $0.001 per call — x402 on Base (USDC). No key, no signup.
# History: curl https://afriref.dev/v1/ne/income-tax/history?from=2020-01-01
# Provenance: curl https://afriref.dev/provenance/ne/income-taxOther Niger series: policy interest rate · VAT rate · minimum wage · public holidays · inflation rate (CPI) · corporate tax rate