Latitax

Not a Latitax destination

Niger

No UK treaty; 30% corporate tax and 19% VAT, with political risk since the 2023 coup.

Income tax, top rate

Unverified

35%

Salary tax scale reported to reach 35%; not confirmed.

Source: Niger - Code general des impots (eRegulations) · checked 2026-09-29

Corporate

Unverified

30%

Reported from the CGI, not read directly.

Source: Niger - Code general des impots (eRegulations) · checked 2026-09-29

VAT

Unverified

19%

Reported from the CGI, not read directly.

Source: Niger - Code general des impots (eRegulations) · checked 2026-09-29

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  1. s7GOV.UK - Tax treaties collection (HMRC)primary · checked 2026-09-29
  2. s1Niger - Code general des impots (eRegulations)primary · checked 2026-09-29