Niger
Western Africa · NE · 0 treaties
What are the main tax rates in Niger?
Niger has a 0% personal income tax top rate, a 30% corporate tax rate, and a 19% standard VAT rate.
Tax profile
| Corporate income tax | 30% |
| Withholding — dividends | 10% |
| Withholding — interest | 15% |
| Withholding — royalties | 15% |
| VAT / GST (standard) | 19% |
| Personal income (top rate) | 0% |
| Capital gains | n/a |
| Tax system | Worldwide |
| Residency threshold | 183 days |
| Exit / departure tax | No |
| CFC rules | No |
| Transfer pricing | Oecd Aligned |
| Digital nomad visa | No |
| Digital services tax | none |
| Global minimum tax (Pillar 2) | None |
Common questions
- How long does it take to become a tax resident in Niger?
- Tax residency in Niger is established after 183 days.
- Does Niger have a dividend withholding tax?
- Niger applies a 10% dividend withholding tax.
- Does Niger have tax treaties?
- Niger currently has 0 tax treaties.
Tax residency
ModerateWhat makes you a tax resident — and how hard it is to stop being one.
- domiciled in Niger for the tax year
- has a permanent home available to them in Niger
- habitually resides in Niger (place of habitual abode)
- physically present in Niger for 183 days or more in any 12‑month period including temporary absences
- Nigerien diplomatic or consular officials posted abroad are treated as Niger tax residents
Domicile / deemed-domicile
Tax residency can generally be broken by leaving Niger, staying under the 183‑day threshold, and cutting permanent home and habitual‑abode ties, but a Niger domicile or diplomatic status can keep you resident until those links are clearly severed.