Niger Withholding tax rates
Niger Withholding tax rates: no single figure applies. The reason is set out below, cited to the governing instrument. Last checked against the official source on 10 Aug 2026.
The withholding taxes Niger levies on payments to non-residents - dividends and other securities income under the IRVM, interest on loans and deposits under the IRCM, and royalties and service fees under the ISB retenue a la source on non-residents - each at its domestic statutory rate before any double-tax agreement relief. Administered by the Direction Generale des Impots (DGI).
Compare withholding tax rates across all 34 African countries →
| Current value | structured — see the API |
|---|---|
| In force from | 2025-01-01 |
| Official source | Ordonnance n° 2024-59 du 31 decembre 2024 portant loi de finances pour l'annee budgetaire 2025 (restating CGI Livre Premier arts. 47-48 ISB retenue and arts. 73-75 IRVM, effective 1 January 2025), read with Code General des Impots 2013 consolide a jour de la LF 2022 (arts. 69-88, IRVM/IRCM), both published by the DGI Niger (impots.gouv.ne) and retrieved via the Wayback Machine; LF 2026 (Ordonnance n° 2025-44 du 31 decembre 2025) obtained direct from finances.gouv.ne and checked for changes |
| Last verified | 2026-08-10 |
| Verification | secondary — Corroborated, but the primary instrument was NOT read (usually the publishing host blocks automated access). Rates verified in the primary texts of the OLD code (CGI 2013 as amended through the LF 2022 consolidation, plus Ordonnance 2024-59 / LF 2025 for the ISB raise, and LF 2026 read directly showing no WHT changes) — but the NEW CGI (Ordonnance 2025-22, in force 1 January 2026) is unobtainable online, so re-enactment of these provisions could not be confirmed. Same caveat as this country vat-registration-threshold record. Sight of the 2026 code lifts this to primary. |
| Provenance | source fingerprint |
What this value means
THERE IS NO SINGLE WITHHOLDING TAX RATE, WHICH IS WHY value IS NULL. Niger taxes outbound payments under three distinct regimes at different rates: the IRVM on securities income (10% dividends, 7% listed, 6%/3%/0% bonds, 15% other products), the IRCM on interest from loans, deposits and guarantees (20%, or 10% for bank deposit and current-account interest), and the ISB retenue a la source on non-resident service providers (20% on services, royalties and similar fees). A caller wanting a number must name which payment type; read withholding_rates rather than expecting a headline figure. ALL RATES ARE DOMESTIC STATUTORY RATES, BEFORE TREATY RELIEF. Article 47 CGI itself opens 'Sous reserve de l'application des dispositions contenues dans les conventions internationales dont le Niger est signataire' ('subject to the provisions of international conventions to which Niger is a signatory'): a double-tax agreement (Niger's network includes France and the multilateral UEMOA convention) can reduce any of these rates. We do NOT serve treaty rates: they are bilateral, run to thousands of country pairs, and applying one is a legal determination rather than a lookup. Domestic exemptions also exist - most notably, bond income received by residents outside UEMOA is exempt from IRVM (art. 73), served below as a zero rate. THE CURRENT (2026) CONSOLIDATED CODE COULD NOT BE OBTAINED. A completely new Code General des Impots (Ordonnance n° 2025-22 du 14 juillet 2025) entered into force on 1 January 2026, and no online copy could be found: the DGI site (impots.gouv.ne) has been reduced to a placeholder page with no legislation section (verified 2026-08-10), and the new code circulates only as a paid print edition (droit-afrique.com, which also blocks automated retrieval). Rates here are as last verifiable: the CGI 2013 consolidation updated to LF 2022 (from the DGI's own site via the Wayback Machine), as amended by the LF 2025 ordonnance effective 1 January 2025. The LF 2026 ordonnance (obtained directly from finances.gouv.ne) was checked and amends other articles of the new code without touching these withholding rates, and secondary commentary on the 2026 reform (CMS) describes it as a modernisation/UEMOA-harmonisation exercise, but re-enactment of each rate in the 2026 code could not be confirmed against the primary text - hence confidence 'secondary'. The series effective_from is 1 January 2025, the most recent date on which any of these rates changed (ISB retenue 16% to 20%).
Get it programmatically
curl https://afriref.dev/v1/ne/withholding-tax
# $0.005 per call — x402 on Base (USDC). No key, no signup.
# History: curl https://afriref.dev/v1/ne/withholding-tax/history?from=2020-01-01
# Provenance: curl https://afriref.dev/provenance/ne/withholding-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) · 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