Ne Corporate Income Tax

---
name: ne-corporate-income-tax
description: "Source-cited draft: corporate income tax for Niger (tax year 2025) — rates, thresholds and rules with primary-source citations. Unverified; pending local-accountant review."
license: "AGPL-3.0-or-later (code) / OpenAccountants Guide License v1.0 (content)"
metadata:
  source: openaccountants
  openaccountants_url: "https://www.openaccountants.com/skills/ne-corporate-income-tax"
  jurisdiction: "NE"
  tax_year: "2025"
  last_updated: "2026-07-13"
---

# Niger Corporate Income Tax

## Corporate income tax rates and base

- **Overview of corporate income tax regime** — Companies in Niger are subject to the Impôt sur les Bénéfices (corporate income tax) under the Code Général des Impôts, with a minimum tax based on turnover. The figures below are an unverified draft and must be confirmed by a licensed Niger accountant.  _(Code Général des Impôts (Niger))_
- **Standard corporate income tax rate** — 30 percent  _([Code Général des Impôts (Niger) — Impôt sur les Bénéfices](https://www.impots.gouv.ne/media/telech/LIVRE%201%20ET%202%20ENTIER%20CGI%202025.pdf))_
- **Minimum tax (Impôt Minimum Forfaitaire / IMF)** — Approximately 1% of annual turnover, subject to a floor amount percent (approx — confirm)  _(Code Général des Impôts (Niger) — Impôt Minimum Forfaitaire (IMF))_
- **Tax base** — Net taxable profit (accounting profit per SYSCOHADA adjusted for tax purposes); territorial source basis (approx — confirm)  _(Code Général des Impôts (Niger))_
- **Withholding tax on dividends (IRVM)** — 10 percent (approx — confirm)  _(Code Général des Impôts (Niger) — Impôt sur le Revenu des Valeurs Mobilières (IRVM))_
- **Withholding tax on interest (IRVM/IRCM)** — Generally 13% to 25% depending on the instrument (e.g. ~13% on long-term bond interest, higher on other products) percent (approx — confirm)  _(Code Général des Impôts (Niger) — Impôt sur le Revenu des Valeurs Mobilières (IRVM))_
- **Withholding tax on royalties / service fees to non-residents (BNC withholding)** — Withholding applies on payments to non-residents (commonly ~16%); rate may be reduced by treaty percent (approx — confirm)  _(Code Général des Impôts (Niger))_
- **Capital gains (professional/business)** — Taxed as business income; a 20% rate is referenced for certain professional gains percent (approx — confirm)  _(Code Général des Impôts (Niger))_
- **Annual corporate return filing deadline** — Generally 30 April (or by 30 April / within 4 months of year-end) — confirm exact date (approx — confirm)  _(Code Général des Impôts (Niger))_
- **Advance/instalment payments** — Corporate tax is paid via instalments/advances during the year with a final balancing payment on filing (approx — confirm)  _(Code Général des Impôts (Niger))_

## Today's figures and who stands behind this skill

This file is an AI skill (tax rules your AI follows) from OpenAccountants, copied on 2026-07-13. Rates, thresholds and deadlines change. For the current version of this skill, its official sources and the named accountant (if any) who stands behind it, call `get_skill` with slug `ne-corporate-income-tax` on the OpenAccountants connector (https://www.openaccountants.com/connect), or read https://www.openaccountants.com/skills/ne-corporate-income-tax. If neither is available, confirm every figure against the official source pages cited above before relying on it.