🇳🇪 How tax works
in Niger.
CGI Art. 66 ITS (monthly × 12; LF 2026 unchanged) · National income tax guide
The calculation, explained.
CGI Art. 66 monthly ITS bands annualised ×12: 1% to XOF 25,000/month through 35% above XOF 1,000,000/month. Loi de finances 2026 confirmed the barème unchanged.
Taxable base is after CNSS employee retirement and the 13% professional-expense abatement; dependant base abatements (Art. 65) are excluded. No nil-rate band.
Doctors: employment and independent practice
The Niger comparison is an ordinary resident employment scenario. We have not yet verified a doctor-specific independent-practice regime for this country. Do not apply Indonesia’s NPPN 50% here or enter clinic turnover as salary. Practice deductions, professional contributions and mixed income require additional local research.
Tax brackets · XOF
Each rate applies only to the income inside that band.
| Taxable income slice | Rate |
|---|---|
| 0 – 300,000 | 1.0% |
| 300,000 – 600,000 | 2.0% |
| 600,000 – 1,200,000 | 6.0% |
| 1,200,000 – 1,800,000 | 13.0% |
| 1,800,000 – 3,600,000 | 25.0% |
| 3,600,000 – 4,800,000 | 30.0% |
| 4,800,000 – 8,400,000 | 32.0% |
| 8,400,000 – 12,000,000 | 34.0% |
| Above 12,000,000 | 35.0% |
Your worked example
Based on your €100,000 annual gross salary estimate, equivalent to F CFA 65,595,700.
- 1. Annual input
- F CFA 65,595,700
- 2. Custom deductible expenses
- − F CFA 0
- 3. Modeled allowance / base deduction
- − F CFA 0
- 4. Modeled taxable base
- F CFA 65,595,700
| Taxed portion | Rate | Tax |
|---|---|---|
| F CFA 300,000 | 1.0% | F CFA 3,000 |
| F CFA 300,000 | 2.0% | F CFA 6,000 |
| F CFA 600,000 | 6.0% | F CFA 36,000 |
| F CFA 600,000 | 13.0% | F CFA 78,000 |
| F CFA 1,800,000 | 25.0% | F CFA 450,000 |
| F CFA 1,200,000 | 30.0% | F CFA 360,000 |
| F CFA 3,600,000 | 32.0% | F CFA 1,152,000 |
| F CFA 3,600,000 | 34.0% | F CFA 1,224,000 |
| F CFA 53,595,700 | 35.0% | F CFA 18,758,495 |
- 5. Modeled tax credits (capped at tax due)
- − F CFA 0
- 6. Included additional tax
- F CFA 0
- 7. Income tax
- F CFA 22,067,495
- Effective rate = tax ÷ annual input
- 33.6%
- After income tax, before other deductions
- F CFA 43,528,205
Sources & assumptions
Sources checked 12 October 2026. The schedule's tax year is shown above; checking a source does not make a simplified model a complete payroll calculation.
Assumptions: single, no dependent children, age 30+, full-year resident, ordinary employment income only. No capital gains, dividends, special expatriate relief or double-tax treaty adjustments.