Niger
Tools

Niger's tax system is administered by the Direction Generale des Impots (DGI) and applies a progressive personal income tax known as the Impot Unique sur les Traitements et Salaires (IUTS) with rates from 0% to 35%, denominated in the West African CFA Franc (XOF). As a WAEMU member state, Niger shares its currency with seven other West African nations, providing monetary stability for cross-border transactions. The progressive structure provides a tax-free threshold for the lowest earners, with rates increasing through intermediate bands before reaching the top marginal rate of 35%. Employees in Niger contribute to the Caisse Nationale de Securite Sociale (CNSS) for social security, with the employee share at approximately 5.25% of gross salary and employers contributing around 16.5%, covering pensions, family allowances, and occupational risk insurance. The combined social contribution rate of approximately 21.75% is comparable to other WAEMU member states. Niger applies a standard VAT rate of 19% on most goods and services, with exemptions for essential foodstuffs, medical supplies, and agricultural inputs. The fiscal year follows the calendar year, and employers must withhold IUTS and remit it to the DGI within established monthly deadlines. Niger's economy is driven by agriculture, uranium mining, oil production, and livestock, with the formal employment sector concentrated in urban centres, particularly Niamey. The country has been investing in infrastructure and energy projects to drive economic growth and broaden the tax base. AfroTools provides free DGI-compliant IUTS income tax calculators, CNSS contribution tools, VAT calculators, and salary breakdown tools for Niger. All tools are updated for the current tax year and available at no cost.