Tax
Code général des impôts with 19% VAT and uranium and oil fiscal regimes
VAT is 19%, at the top of the WAEMU band, and corporate tax is 30%. Uranium and petroleum operations are governed by sector codes and individual conventions, and the Niger-Benin export pipeline introduced transit fiscal arrangements.
Key rules
- Jurisdiction — Direction Générale des Impôts assesses; appeals lie to the administrative chamber.
- Deadline — Corporate return: 30 April
- Deadline — VAT: by the 15th of the following month
Governing law
- Code général des impôts
- Loi n° 2006-26 portant Code minierfiscal chapter
- Ordonnance n° 2010-071 portant Code pétrolier
In practice
Uranium royalties were historically set under agreements with the French operator that Niger long argued undervalued the resource, and successive renegotiations increased the state's share. The 2024 crude export pipeline to Benin added a transit dimension, and the political dispute over the border with Benin after the coup showed how quickly fiscal flows can be interrupted by non-tax events.