Niger PAYE
Calculator 2025/26

DGI progressive tax (0%–35%), CNSS social security (5.25% employee). Nine monthly bands per DGI IRPP schedule. Currency: West African CFA franc (XOF).

✦ Includes AI Advisor DGI 2025/26 Verified CNSS · IRPP XOF · CFA Franc

Last verified: July 2025 · Source: DGI Niger · Code Général des Impôts 2025

Also see: Niger VAT Calculator

2025/26 Key Facts: IRPP bands — tax-free threshold XOF 25,000/month (XOF 300,000/year). Top rate 35% above XOF 2,000,000/month. CNSS employee retirement contribution 5.25% is deductible before IRPP and applies within the official XOF 6,000,000 annual ceiling (about XOF 500,000/month). Standard employer social charges total about 16.9%. Currency: West African CFA franc (XOF), fixed to EUR at 655.957.

Enter Your Details Franc CFA · XOF
Employment SchemeCNSS base case or detached civil servant
Monthly Gross Salary XOF 1,500,000
XOF 100,000XOF 20,000,000
Or type exact monthly amountBefore any deductions
XOF
Active DeductionsToggle to include / exclude
CNSS (5.25%)
5.25% employee retirement — capped at XOF 500,000 base
Secondary Employment
Flat 30% no deductions

Salary-worker CNSS uses a 5.25% employee retirement deduction and standard employer social charges of about 16.9%, both within the official XOF 6,000,000 annual ceiling. Detached civil servants use a special employer-only 10.15% case in the CNSS employer guide. No SDL or WCF in Niger.

Monthly Take-Home Pay
XOF 0
After IRPP, CNSS & all deductions
Effective Tax Rate 0%
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DGI IRPP 2025/26 Monthly Bands ▾
XOF 0 – 25,0000% — exempt
XOF 25,001 – 50,0001% on excess above 25,000
XOF 50,001 – 80,0002% on excess above 50,000
XOF 80,001 – 120,0007.5% on excess above 80,000
XOF 120,001 – 200,00011% on excess above 120,000
XOF 200,001 – 500,00016% on excess above 200,000
XOF 500,001 – 1,000,00022% on excess above 500,000
XOF 1,000,001 – 2,000,00030% on excess above 1,000,000
Above XOF 2,000,00035% on excess above 2,000,000

Calculated monthly on taxable income (gross minus deductible employee CNSS retirement contribution when applicable). Annual tax-free threshold: XOF 300,000. Niger CNSS retirement contributions are subject to an official annual ceiling of XOF 6,000,000.

CNSS Rates 2025 ▾
Employee CNSS retirement5.25% up to XOF 500,000/month equivalent
Employer social charges16.9% standard salary-worker case

CNSS (Caisse Nationale de Sécurité Sociale) employee retirement contribution is deductible from taxable income before IRPP. The CNSS employer guide also shows a detached-civil-servant case with employer-only 10.15% charges.

Disclaimer: For informational purposes only. Not professional tax or legal advice. Rates based on Niger Code Général des Impôts. Verify with DGI Niger or CNSS or a qualified Nigerien tax advisor.
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Niger PAYE Tax Guide 2025/26

Niger's personal income tax on employment (IRPP — Impôt sur le Revenu des Personnes Physiques) is administered by DGI (Direction Générale des Impôts). The system uses nine monthly progressive bands from 0% to 35%, making it one of the most graduated structures in WAEMU. Tax is calculated on taxable income after deducting the employee CNSS retirement contribution when the salary-worker CNSS case applies.

Niger uses the West African CFA franc (XOF), shared with Mali, Senegal, Côte d'Ivoire, Burkina Faso, and other WAEMU members. XOF is fixed to the euro at 655.957. The tax-free threshold is XOF 25,000/month (XOF 300,000/year), relatively low but partly offset by the very low initial rates of 1% and 2% in the early bands.

CNSS (Caisse Nationale de Sécurité Sociale) collects a 5.25% employee retirement contribution, deductible from gross before IRPP calculation, plus employer charges for pensions, family benefits, work-injury cover, and ANPE. The CNSS employer guide applies an official annual ceiling of XOF 6,000,000 to the contribution base. Niger's nine-band structure differs from most WAEMU peers which typically use fewer, broader bands.

Unlike many anglophone African countries, Niger has no Skills Development Levy or Workers Compensation Fund equivalents — employer obligations are limited to CNSS. The top IRPP rate of 35% applies above XOF 2,000,000/month — significantly higher than most WAEMU peers' top thresholds. Employers must withhold IRPP monthly and remit to DGI by the 7th of the following month.

Niger Tax Bands

Monthly Income (XOF)IRPP Rate
0 – 25,0000%
25,001 – 50,0001%
50,001 – 80,0002%
80,001 – 120,0007.5%
120,001 – 200,00011%
200,001 – 500,00016%
500,001 – 1,000,00022%
1,000,001 – 2,000,00030%
Above 2,000,00035%

CNSS employee retirement: 5.25% within the official annual ceiling of XOF 6,000,000, deductible before IRPP. Currency: XOF (WAEMU CFA franc), fixed to EUR at 655.957.

Niger Tax FAQ

Common PAYE Questions

What are the Niger PAYE tax bands for 2025/26?

Nine monthly bands under DGI IRPP: 0% on first XOF 25,000; 1% on 25,001–50,000; 2% on 50,001–80,000; 7.5% on 80,001–120,000; 11% on 120,001–200,000; 16% on 200,001–500,000; 22% on 500,001–1,000,000; 30% on 1,000,001–2,000,000; 35% above 2,000,000. Annual tax-free threshold: XOF 300,000. Bands applied against taxable income after CNSS deduction.

Is CNSS contribution deductible from IRPP taxable income?

Yes — the employee's CNSS retirement contribution (5.25%, within the official annual ceiling of XOF 6,000,000) is deductible from gross pay before calculating IRPP (Niger PAYE). This reduces taxable income and therefore your tax. CNSS is administered by the Caisse Nationale de Sécurité Sociale.

What is IRPP in Niger?

IRPP (Impôt sur le Revenu des Personnes Physiques) is Niger's personal income tax, applied to employment income as PAYE. It is administered by DGI (Direction Générale des Impôts). The nine progressive monthly bands range from 0% to 35% — Niger has one of the most graduated systems among WAEMU members.

What currency does Niger use?

Niger uses the West African CFA franc (XOF), shared with seven other WAEMU states including Mali, Senegal, and Côte d'Ivoire. XOF is fixed to the euro at 655.957, providing exchange rate stability. All PAYE calculations in Niger are denominated in XOF.

What is the top PAYE rate in Niger?

Niger's top IRPP rate is 35%, applying to monthly taxable income above XOF 2,000,000. The graduated structure starts very low (1% and 2%) for middle incomes, rising steeply to 22%, 30%, and 35% for higher earners. This multi-band structure is designed to protect lower-income workers.

When must employers remit PAYE to DGI Niger?

IRPP (PAYE) must be filed and paid to DGI by the 7th day of the following month. CNSS contributions are remitted separately. Late payment attracts penalties under the Code Général des Impôts. Employers must file a monthly return even for nil-tax months.