What is Niger's standard VAT rate?

Article 226 of the 2025 General Tax Code sets the standard rate at 19%.

Does Niger have reduced VAT rates?

Article 226 applies 10% to exact land-transport and hotel service categories and 5% to specifically listed goods.

Are Niger exports zero-rated?

The 2026 Finance Law lists qualifying direct exports as exempt operations. This tool does not present a generic zero rate.

Does this calculator send amounts online?

No. Calculations and PDF generation stay in the browser.

Niger VAT calculator & invoice

Current DGI and Finance Law boundaries for rates, exemptions, invoicing and filing.

Sources & verification

Reviewed: 23 July 2026

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Official evidence

Sources & verification

This high-stakes calculator links the authority sources, method notes, test cases, and limitations used to check the numbers shown on this page.

Last verified 2026-07-23

Niger - high risk - AfroTools statutory review

Official source links

Law, regulation, or version

VAT rate, zero-rated, and exempt treatment shown on the calculator page.

Calculation methodology

The local engine applies 19% by default. It permits 10% only for an exact Article 226 land-transport or hotel-service category, 5% only for an exact listed Article 226 product, and no output VAT only for an exact Finance Law 2026 Article 322 exemption. Each special path requires explicit retained-evidence confirmation. Results round to the nearest XOF.

Known limitations

Informational estimate only. It is not professional tax, legal, payroll, or filing advice.
Reduced-rate and exempt classification requires invoice-level and product or service evidence.
Sector-specific, regional, treaty, relief, and special-regime rules may not be fully modeled.
Confirm filing, registration, and remittance duties with the official authority or a qualified adviser before submission.

Test-case examples

Input: Net amount: XOF 10,000 at the standard rate.
Expected: VAT is XOF 1,900 and the VAT-inclusive total is XOF 11,900.
Why: Confirms the core VAT-exclusive calculation path and makes the rate dependency auditable.

Input: VAT-inclusive amount of XOF 11,900 at the standard rate.
Expected: Net amount is XOF 10,000 and VAT is XOF 1,900.
Why: Confirms reverse VAT handling for invoices that already include tax.

Change history

2026-07-23: Replaced the legacy 19% and generic zero-rate model with a pure evidence-gated 19%, 10%, 5% and Article 322 exemption engine shared by English, French and Swahili routes and protected in the API.
2026-05-02: Trust and verification panel added with source links, methodology, limitations, and report-error CTA.

AfroTools calculators are decision-support tools. Always confirm filing, registration, and remittance duties with the linked authority or a qualified local adviser.

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