Niger Impôt sur les traitements et salaires (ITS)
Niger Impôt sur les traitements et salaires (ITS) run from 1% to 35% across 9 bands, cited to Code Général des Impôts du Niger, art. 66 (barème progressif mensuel de l'ITS, 1% à 35%), in force since 1 Jan 2010. Last checked against the official source on 20 Jul 2026.
Progressive monthly withholding tax on salaries, wages and life annuities — Niger's personal income tax on employment income.
| Current value | 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, 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. BAREME ORIGIN (established 2026-08-07 from the official gazette, adversarially re-verified): the current ITS bands date from Ordonnance n° 2009-26 du 6 novembre 2009 (loi de finances 2010, same JO 1er cahier as the ISB cut), Article deux, which completed the code with this schedule, replacing the prior IUTS barème whose top marginal rate was 45%. In force for the 2010 budget year and carried unchanged into the new CGI (Ordonnance n° 2025-22, in force 1 January 2026). Until 2026-08-07 this series stamped the new CGI's date; the code changed then, the barème did not.
Get it programmatically
curl https://afriref.dev/v1/ne/income-tax
# $0.005 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: 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) · Impôt sur les bénéfices (ISB) · Withholding tax rates · Statutory interest (taux de l'intérêt légal) · Statutory social-insurance contributions
The same figure elsewhere: Nigeria · Republic of the Congo · Rwanda · Senegal · South Africa · all 34