Ne Tax Overview

---
name: ne-tax-overview
description: "Niger tax overview for 2026 intake and evidence routing, separating ordinary tax research gaps from two source-backed cash-payment and money-transfer-tax jobs. Use this Guide when identifying the applicable person, period, transaction, regime and next tax working paper, or reviewing an old TDTA charge. It distinguishes signed amendment dates, real-regime cash payments, supplier-requested withholding and operator fees without duplicating the owning Guides’ rates. Corporate income tax, VAT and payroll files retained from 2025 are not recertified. Two executable reconciliations test supported monthly cash subtotals and a post-repeal statement charge. Current core law, tax forms and full cross-border coverage remain incomplete; this draft is not a filing instruction or accountant attestation."
license: "AGPL-3.0-or-later (code) / OpenAccountants Guide License v1.0 (content)"
metadata:
  source: openaccountants
  openaccountants_url: "https://www.openaccountants.com/skills/ne-tax-overview"
  jurisdiction: "NE"
  tax_year: "2026"
  last_updated: "2026-11-01"
---

# Niger tax overview and intake routing v0.1

> **General reference only.** This skill is general tax/accounting reference material for AI-assisted workflows. It has not been reviewed for any specific person's facts, documents, elections, deadlines, residency, filing status, or local procedures. Do not rely on it to file, pay, amend, or take a tax position without review by a qualified professional in the relevant jurisdiction.

## Who this applies to

Use this 2026 intake Guide to route Niger facts to the right source-backed job, identify the transaction period and distinguish completed limited research from unresolved ordinary taxes. It is not a current consolidated tax code. The two read 2026 enactments contain amendments to named CGI provisions; their existence does not validate every retained CGI rule. [Ordonnance 2025-44 art. 15](https://finances.gouv.ne/index.php/lois-de-finances/file/1303-ordonnance-n-2025-44); [Ordonnance 2026-45 arts. 9–10](https://finances.gouv.ne/index.php/actualites/publications-du-ministere/file/1351-ordonnance-n-2026-45-premiere-rectification-de-la-loi-de-finances-2026).

[Cash-payment tax](ne-cash-payment-tax.md) owns the ordinary buyer-chosen cash computation within its stated period and conditions. [Money-transfer tax repeal](ne-money-transfer-tax-repeal.md) owns the former TDTA charge review. The [corporate tax](ne-corporate-income-tax.md), [VAT](ne-vat-gst.md) and [payroll/social](ne-payroll-social.md) files remain unchanged 2025 research. Their presence does not establish a 2026 rate, exemption, deadline, residence rule or filing instruction. [Formation](ne-company-formation.md) covers corporate-law preparation, not tax residence or automatic tax clearance.

## Rates, bands and thresholds

| Intake question | Answer or destination | Official source |
|---|---|---|
| Ordinary buyer-chosen cash payment involving a real-regime enterprise | Establish payment facts and exemption/base conditions, then use the owning cash-payment Guide. Do not copy a rate into this overview or treat the invoice alone as payment | [2025-44 art. 15, CGI 394 decies–noniesdecies](https://finances.gouv.ne/index.php/lois-de-finances/file/1303-ordonnance-n-2025-44) and [2026-45 art. 10](https://finances.gouv.ne/index.php/actualites/publications-du-ministere/file/1351-ordonnance-n-2026-45-premiere-rectification-de-la-loi-de-finances-2026) |
| Supplier requested cash | Different withholding branch for a real-regime buyer or the State, its subdivisions, NGOs and nonprofit entities. Calculation/base interaction and invoice workflow remain held in the owning Guide | [2026-45 art. 10, amended CGI 394 undecies](https://finances.gouv.ne/index.php/actualites/publications-du-ministere/file/1351-ordonnance-n-2026-45-premiere-rectification-de-la-loi-de-finances-2026) |
| Former money-deposit/transfer tax | Repeal of CGI 394 bis–nonies operates from signature, 21 August 2026. Route a former-TDTA charge to the repeal Guide. This is repeal, not a current zero-rated tax | [2026-45 arts. 9,25 and signature, pages 9–10,48](https://finances.gouv.ne/index.php/actualites/publications-du-ministere/file/1351-ordonnance-n-2026-45-premiere-rectification-de-la-loi-de-finances-2026) |
| Personal income and residence | Unverified: current standalone individual/residence job absent. Do not use the old overview's residence/worldwide-basis statement or top ITS figure as current | Unverified: current consolidated CGI and ITS text not read |
| Ordinary business profits, VAT, payroll/social and patente | Unverified: retained 2025 files are research leads, not current-year confirmation | Unverified: current core CGI/CNSS procedure not read |
| Transfer pricing, property, treaties, withholding and PE | Unverified: no comprehensive current job established by these two enactment slices | Unverified: relevant current primary text not read |

## The base

Build a working-paper register, with **one transaction or obligation per row**. Record legal person/individual, activity and location, source of income or charge, relevant year/period, actual transaction dates, counterparties, regime evidence, payment method, who requested cash and the source-backed destination. Keep the client's currency and underlying invoice/receipt amounts explicit. The read fiscal clauses express money amounts in francs CFA; they do not establish an exchange rate or general currency-conversion rule. [2025-44 art. 15, CGI 394 duodecies](https://finances.gouv.ne/index.php/lois-de-finances/file/1303-ordonnance-n-2025-44).

For a cash-payment question, distinguish actual payment from invoice date, identify the documented VAT component and establish the counterparty's real-regime status. Do not derive a VAT rate from a cash-tax base example. If the supplier requested cash, capture the payer category and stop before applying the ordinary buyer-paid computation: the amended branch refers to withholding on an amount including all taxes and disallows the supplier's deduction/credit of the withheld amount. [CGI 394 decies,terdecies,quinquiesdecies](https://finances.gouv.ne/index.php/lois-de-finances/file/1303-ordonnance-n-2025-44); [amended CGI 394 undecies(1)–(2)](https://finances.gouv.ne/index.php/actualites/publications-du-ministere/file/1351-ordonnance-n-2026-45-premiere-rectification-de-la-loi-de-finances-2026).

For a TDTA charge, separate operator fee, purported former tax and other taxes. Preserve gross amount, actual deposit/order time and operator validation time. The historical statute used separate event and exigibility moments. A transaction straddling repeal therefore requires additional transition work; this overview does not decide it. A wholly post-cutoff transaction does not become subject to the repealed provisions simply because a statement still uses an old tax label. [Former CGI 394 quinquies,septies–octies](https://finances.gouv.ne/index.php/lois-de-finances/file/1303-ordonnance-n-2025-44); [2026-45 art. 9](https://finances.gouv.ne/index.php/actualites/publications-du-ministere/file/1351-ordonnance-n-2026-45-premiere-rectification-de-la-loi-de-finances-2026).

**Source order matters.** Link the exact provision, amendment, operative date and the document actually read. A signed instrument is different evidence from an upload date or an indexed snippet. The 2025 CGI acquisition failed on an expired certificate, the ordinary browser confirmed the certificate failure, and no dated archive was actually read. No tax rule is attributed to that unread code. A 2026 label on this intake Guide does not recertify sibling 2025 tax files.

## Deadlines and filing

The cash-payment Guide owns its source-backed monthly due date and declaration/control linkage to VAT. Keep it separate from ordinary TVA, ITS, CNSS or annual profit returns. The source's reference to VAT procedures does not supply actual current VAT form fields, penalties or an authenticated submission workflow. [CGI 394 sexiesdecies–noniesdecies](https://finances.gouv.ne/index.php/lois-de-finances/file/1303-ordonnance-n-2025-44).

For each planned filing, retain the competent office, current official form/version, covered period, source-backed deadline, submission/payment route, acknowledgement and payment reference. Those are evidence to obtain, not claims that a particular portal or form has been read. The former TDTA declaration provision is itself repealed; do not invent a post-repeal return under it. Historical liabilities, late declarations, complaints and refund time limits remain unresolved. [Former CGI 394 nonies](https://finances.gouv.ne/index.php/lois-de-finances/file/1303-ordonnance-n-2025-44); [2026-45 art. 9](https://finances.gouv.ne/index.php/actualites/publications-du-ministere/file/1351-ordonnance-n-2026-45-premiere-rectification-de-la-loi-de-finances-2026).

The old overview's general calendar-year and following-March deadline statements are held pending actual current provisions. Do not use a company accounts approval date, RCCM registration or a cash-tax due date as a substitute. Corporate statements and registration are routed to [formation](ne-company-formation.md); its read companies Act does not establish the missing tax filing calendar.

## Penalties and interest

The ordinary cash-tax provision incorporates VAT sanctions; the former TDTA provision incorporated financial-activities-tax recovery/control/sanctions before repeal. Neither read slice supplies the operative numeric penalty/interest schedule. Record actual due/submission/payment dates and notices, and refer for the missing source work. Repeal does not itself establish an amnesty, cancellation of old liabilities or refund entitlement. [CGI 394 septiesdecies and former 394 nonies](https://finances.gouv.ne/index.php/lois-de-finances/file/1303-ordonnance-n-2025-44); [2026-45 art. 9](https://finances.gouv.ne/index.php/actualites/publications-du-ministere/file/1351-ordonnance-n-2026-45-premiere-rectification-de-la-loi-de-finances-2026).

## Cross-border points

The former TDTA scope referred to transactions carried out in Niger through specified approved channels. Do not infer worldwide income taxation, withholding, treaty relief or exchange-control clearance from an operator's classification. [Former CGI 394 bis–ter](https://finances.gouv.ne/index.php/lois-de-finances/file/1303-ordonnance-n-2025-44).

The same rectification repeals the TDTA provisions and separately amends cash-payment tax. A cross-border transfer and a cash settlement are different questions. Preserve source/destination country, payer/payee legal identity, commercial purpose, location and timestamps; route territorial/treaty/PE questions to separate research. [2026-45 arts. 9–10](https://finances.gouv.ne/index.php/actualites/publications-du-ministere/file/1351-ordonnance-n-2026-45-premiere-rectification-de-la-loi-de-finances-2026). Niger's OHADA membership and a branch's corporate classification belong to [formation](ne-company-formation.md), and do not settle tax residence. [AUSCGIE 1,116–120](https://biblio.ohada.org/doc_num.php?explnum_id=2032).

## Two worked examples that recompute

**Monthly routing with an unresolved branch.** Assume September ordinary buyer-chosen cash working papers have already been checked under the owning [cash-payment Guide](ne-cash-payment-tax.md): two supported liabilities of CFA 4,000 and CFA 6,000 and a separately documented exempt payment with no liability. A further CFA 500,000 settlement was requested in cash by the supplier. The supported ordinary subtotal is CFA 10,000; the supplier-requested settlement stays separately flagged and cannot be included as if its tax were zero or calculated using the ordinary branch. The checker recomputes the supported subtotal, not the unresolved branch. [CGI 394 sexiesdecies–octiesdecies](https://finances.gouv.ne/index.php/lois-de-finances/file/1303-ordonnance-n-2025-44); [amended 394 undecies](https://finances.gouv.ne/index.php/actualites/publications-du-ministere/file/1351-ordonnance-n-2026-45-premiere-rectification-de-la-loi-de-finances-2026).

```oa-check
name: Aggregate supported ordinary liabilities and isolate other branch
inputs:
  ordinary_first_levy: 4000
  ordinary_second_levy: 6000
  supported_exempt_levy: 0
  supplier_requested_settlement: 500000
steps:
  supported_ordinary_subtotal: ordinary_first_levy + ordinary_second_levy + supported_exempt_levy
  separately_flagged_settlement: supplier_requested_settlement
expected:
  supported_ordinary_subtotal: 10000
  separately_flagged_settlement: 500000
```

**Charge-review decision after repeal.** A transfer is both ordered and validated in September. The statement has principal CFA 1 million, operator fee CFA 10,000, and a separate CFA 5,000 labelled former TDTA. Under the read repeal, the former provisions do not authorise that tax. Reconcile total debited CFA 1,015,000 against principal plus separately stated fee CFA 1,010,000: CFA 5,000 is flagged for a charge review. Do not declare the fee correct, net the disputed amount against cash tax or promise a refund. If order/validation straddled the cutoff, the legal decision would stay held. [2026-45 art. 9 and signature](https://finances.gouv.ne/index.php/actualites/publications-du-ministere/file/1351-ordonnance-n-2026-45-premiere-rectification-de-la-loi-de-finances-2026); see [repeal review](ne-money-transfer-tax-repeal.md).

```oa-check
name: Post-repeal statement reconciliation and separate fee
inputs:
  principal: 1000000
  stated_operator_fee: 10000
  stated_former_tdta: 5000
steps:
  debited: principal + stated_operator_fee + stated_former_tdta
  principal_plus_separate_fee: principal + stated_operator_fee
  difference_for_review: debited - principal_plus_separate_fee
  permitted_former_tdta_under_repealed_provisions: 0
expected:
  debited: 1015000
  principal_plus_separate_fee: 1010000
  difference_for_review: 5000
  permitted_former_tdta_under_repealed_provisions: 0
```

## Ask the client first

- Which person/entity, operating locations, activities and tax regimes are involved, with actual registration evidence?
- Which income, payroll, property, payment or charge is being examined, for which period?
- What payment, order, deposit and validation dates and supporting invoices/receipts exist?
- Who requested cash, what payer/counterparty categories apply, and what VAT component is documented?
- What is principal, operator fee, named tax and unexplained charge separately, and which countries are involved?
- Which current official forms, filings, receipts, notices and existing professional advice are available?

## Sources

| Official source | Provisions actually read | Read on |
|---|---|---|
| [Ministry, original Ordonnance 2025-44](https://finances.gouv.ne/index.php/lois-de-finances/file/1303-ordonnance-n-2025-44) | Cached original PDF art. 15, entire former TDTA and cash-payment clauses, pages 16–18; neighbouring text read for scope. No general calendar, ordinary tax or currency-conversion rule adopted | 2026-11-01 |
| [Ministry, signed Ordonnance 2026-45](https://finances.gouv.ne/index.php/actualites/publications-du-ministere/file/1351-ordonnance-n-2026-45-premiere-rectification-de-la-loi-de-finances-2026) | Rendered scans pages 9–10: full repeal and amended cash branch; page 48 final article/signature visually read. Upload date not treated as commencement | 2026-11-01 |
| [OHADA official AUSCGIE original](https://biblio.ohada.org/doc_num.php?explnum_id=2032) | Pages 8,31–32: application, branch and representative-office distinctions; fuller read scope and national sources recorded in formation Guide | 2026-11-01 |

Not yet confirmed: calendar tax year and annual return deadline; old geographic/monetary-union description and declarative-system/DGI administration proposition; currency conversion or monetary-union proposition; current residence/worldwide/source rules and top ITS rate; corporate income-tax rate, TVA rate/exemptions/recovery, ITS/CNSS, patente and property duties; TP, treaties, PE, cross-border withholding, exchange controls and complete 2026 law chain; current form/portal/fields/acknowledgements, numeric sanctions and old TDTA liabilities/refunds; supplier-requested cash calculation and early-period/straddling cases. The CGI2025 itself was not read. The old PwC VAT reference is not a legal source and no figure is adopted from it. All seven tax domains remain partial; no accountant has attested to this draft.

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

This file is an AI skill (tax rules your AI follows) from OpenAccountants, copied on 2026-11-01. 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-tax-overview` on the OpenAccountants connector (https://www.openaccountants.com/connect), or read https://www.openaccountants.com/skills/ne-tax-overview. If neither is available, confirm every figure against the official source pages cited above before relying on it.