Niger VAT
Calculator 2026

Standard 19% VAT. Calculate VAT-inclusive, VAT-exclusive, reverse VAT extraction, and multi-item invoice totals. Accurate 2026 DGI rates.

DGI 2026 Standard 19% Zero-Rated Exports XOF · West African CFA Franc

Last verified: 2026 · Source: DGI (dgi.ne)

2026 Rates: Standard VAT rate is 19%. Zero-rated: Export goods. Exempt: Basic food, Medical services, Educational materials. Registration threshold: XOF 50M/year. Tax authority: DGI.

VAT Calculator XOF · West African CFA Franc
Calculation DirectionWhich amount do you have?
Pre-Tax Amount (XOF) CFA10,000
CFA100CFA10M
AmountOr type exact value
CFA
VAT RateSelect applicable rate
Total (VAT Inclusive)
CFA0
Pre-Tax Amount —
VAT Amount —
Applied Rate 19%
VAT as % of Total 0%
Annual projection (×12) —
Formula Used

Calculate how much VAT the buyer withholds and remits to the tax authority on this transaction.

AI VAT Advisor Powered by Claude
Ask me anything about VAT in Niger — registration thresholds, exempt categories, filing deadlines, how to calculate VAT on mixed supplies.
VAT Registration
Annual Turnover Threshold
XOF 50M
Register with DGI when turnover exceeds this
Standard Rate19%
Tax AuthorityDGI
CurrencyXOF (CFA)
Tax Year2026
Zero-Rated (0%)
→ Export goods
VAT Exempt Items
✓ Basic food
✓ Medical services
✓ Educational materials
✓ Agricultural inputs
Disclaimer: Rates are for guidance only. Always verify with DGI (dgi.ne) for official rates and your specific tax situation. AfroTools is not a tax advisor.
Niger VAT Calculator
Niger VAT Calculator
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FAQ

Niger VAT — Common Questions

What is the standard VAT rate in Niger?
The standard VAT rate in Niger is 19% as of 2026. This is levied on most goods and services sold within Niger.
How do I add VAT to a price in Niger?
Multiply the pre-tax price by 1.1900 (i.e., price × (1 + 0.19)). Example: CFA10,000 × 1.1900 = CFA11,900 including VAT.
How do I remove VAT from a price in Niger?
Divide the VAT-inclusive price by 1.1900. Example: CFA11,900 ÷ 1.1900 = CFA10,000 pre-tax.
What goods are VAT exempt in Niger?
VAT-exempt goods and services in Niger include: Basic food, Medical services, Educational materials, Agricultural inputs. Zero-rated (taxable at 0%) include: Export goods.

VAT in Niger: Key Facts

Niger applies a value-added tax known as Taxe sur la Valeur Ajoutée (TVA) at a standard rate of 19%. As a member of the West African Economic and Monetary Union (WAEMU/UEMOA), Niger follows the regional tax harmonization framework. While most WAEMU members apply the standard 18% rate, Niger sets its TVA at 19%, which is within the permitted range under WAEMU guidelines. Certain goods and services are exempt, including basic food staples (millet, sorghum, rice, maize), medical and pharmaceutical products, educational services, agricultural inputs, and financial transactions. Exports, including uranium and oil, are zero-rated. The Direction Générale des Impôts (DGI) administers TVA collection. Businesses with annual turnover exceeding XOF 50 million must register for TVA. Monthly returns must be filed by the 15th of the following month. Niger faces significant challenges in TVA collection due to a large informal economy, limited infrastructure, and security concerns in parts of the country. The government has been working with international partners to strengthen tax administration. Input TVA can be deducted against output TVA, with refund provisions for businesses in a net credit position.

Common Questions About Niger TVA

Why is Niger's TVA rate 19% instead of 18% like other WAEMU countries?

While most WAEMU countries apply the standard 18% rate, Niger sets its TVA at 19%, which is within the permitted range under the WAEMU TVA directive. Member states have some flexibility in setting their exact rates within the harmonized framework.

Which items are exempt from TVA in Niger?

Exempt items include basic food staples (millet, sorghum, rice, maize), medical and pharmaceutical products, educational services, agricultural inputs, financial services, and certain imports under investment incentive codes.

What is the TVA registration threshold in Niger?

Businesses with annual turnover exceeding XOF 50 million must register for TVA with the Direction Générale des Impôts. Smaller businesses may be subject to simplified tax regimes.

How often are TVA returns filed in Niger?

Monthly TVA returns must be submitted by the 15th of the following month. Payment must accompany the return. Late filings attract penalties and interest charges.

Are uranium exports zero-rated in Niger?

Yes, all exports including uranium, oil, and agricultural products are zero-rated for TVA purposes. This allows exporting businesses to reclaim input TVA paid on domestic purchases related to their export activities.

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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 2026-01-01

Niger - high risk - AfroTools source audit

Official source links

Law, regulation, or version

Last verified: 2026 · Source: DGI (dgi

Calculation methodology

The calculator splits the entered amount into net amount, VAT, and VAT-inclusive total using the displayed standard or custom VAT rate. Zero-rated and exempt categories are treated as decision guidance and must be confirmed against the linked authority material before filing.

Known limitations

  • Informational estimate only. It is not professional tax, legal, payroll, or filing advice.
  • Product classification, exemption, and zero-rating rules can require invoice-level review.
  • 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: 1,000 at the displayed standard VAT rate.
Expected: VAT equals 1,000 multiplied by the displayed rate; total equals net amount plus VAT.
Why: Confirms the core VAT-exclusive calculation path and makes the rate dependency auditable.

Input: VAT-inclusive amount with the displayed standard VAT rate.
Expected: Net amount equals total divided by 1 plus the rate; VAT equals total minus net amount.
Why: Confirms reverse VAT handling for invoices that already include tax.

Change history

  • 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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