Niger

Paying Taxes in

Niger

Listed below is a detailed summary of the taxes and mandatory contributions that a medium-size company must pay or withhold in a given year, as well as measures of administrative burden in paying taxes.

The information appearing on this page was collected as part of the Doing Business project, which measures and compares regulations relevant to the life cycle of a small- to medium-sized domestic business in 183 economies. The most recent round of data collection for the project was completed in December 2010.

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To see indicator data for all economies, see the Paying Taxes page. To see how economies rank, see the Rankings page.

Tax or mandatory contribution Payments (number) Notes on Payments Time (hours) Statutory tax rate Tax base Total tax rate (% profit) Notes on TTR
Social security tax 12 120 15.4% gross salaries 17.4
Corporate income tax 2 30 30.0% taxable profits 16.6
Business license 3 Fixed rate and proportional duty rental value 3.5
Apprenticeship tax 1 2.0% gross salaries 2.2
Real estate tax 4 1.5% property value 1.5
Vehicle tax 1 fixed fee (fluctuates from XOF 5000 to XOF 60,000) horse power of engine 0.8
Capital gains tax 1 15.0% capital gain 0.8
Insurance tax 1 12%, 36% insurance premium 0.5
Tax on interest 0 15.0% interest income 0.4
Advertising tax 1 various rates 0.1
Fuel tax 1 included in fuel price small amount
Value added tax (VAT) 12 120 19.0% value added not included
Stamp duty on contracts 1 XOF 1500 per page small amount
Stamp duty on property transfer 1 small amount
Totals: 41 270 43.8
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