Niger VAT rate
Standard VAT rate under Niger's Code Général des Impôts.
| Current value | 19 % |
|---|---|
| In force from | 2026-01-01 |
| Official source | Code Général des Impôts du Niger, art. 226 (taux normal 19%; taux réduit 5% sucre et huile alimentaire) — consolidated pre-2026 text (full PDF loaded); rate carried into the new CGI enacted by Ordonnance n°2025-22 du 14 juillet 2025 (in force 1 Jan 2026), as amended by Ordonnance n°2025-44 du 31 décembre 2025 (Loi de finances 2026), 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
Niger is the WAEMU outlier above the common 18% standard rate: TVA normal 19% (verified verbatim in CGI art. 226 of the consolidated code hosted by niger.eregulations.org, loaded 2026-07-20). A REDUCED RATE of 5% applies to imports and domestic sales of sugar and edible oil (art. 226 al.2). A new CGI (Ordonnance n°2025-22 du 14 juillet 2025) replaced the 2012-era code on 1 January 2026 and was corrected by the Loi de finances 2026 (Ordonnance n°2025-44 du 31 décembre 2025); the DGI publicly confirmed in January 2026 that the standard TVA rate is unchanged and that household water/electricity keep their social exemptions (Le Sahel: https://www.lesahel.org/loi-de-finances-2026-le-directeur-general-des-impots-explique-les-nouvelles-mesures-fiscales/). Effective_from shown as 2026-01-01 (entry into force of the new code); the 19% rate itself long predates it. Notable exemptions (prior code arts. 219 et seq.): unprocessed cereals, pharmaceuticals, water ≤50 m3/month and electricity ≤150 kWh/month for households, road transport, exports. VAT regimes: réel normal turnover >100M XOF, réel simplifié 50–100M XOF. LF 2026 also created a tax on money deposits/transfers (TDTA 0.5%) and a 1% tax on large cash payments (TPN). CAVEAT: the full text of the new CGI is not yet online (impots.gouv.ne in maintenance, its CGI PDFs 404) — article numbers may have changed even though the rate has not.
Get it programmatically
curl https://afriref.dev/v1/ne/vat
# $0.001 per call — x402 on Base (USDC). No key, no signup.
# History: curl https://afriref.dev/v1/ne/vat/history?from=2020-01-01
# Provenance: curl https://afriref.dev/provenance/ne/vatOther Niger series: policy interest rate · minimum wage · public holidays · inflation rate (CPI) · corporate tax rate · income tax rates