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Niger
Africa
Lucky Nomads World Index
52.01 / 100
Global rank
#210
Corporate tax
30%
Personal tax
35%
Lucky Nomads Proprietary Indices
22 scoring dimensions scored independently using a deterministic methodology built on primary sources and structured analytical inference.
- SafetyShield Index5.0 / 10
- Affordability Index8.0 / 10
- Entry Ease Index3.0 / 10
- Tax Freedom Index8.2 / 10
- WiFi Index3.5 / 10
- Admin Ease Index3.6 / 10
- Healthcare Index3.6 / 10
- City Comfort Index2.9 / 10
- WeatherComfort Index5.9 / 10
- Banking Index3.2 / 10
- GeoStability Index2.6 / 10
- Justice & Order Index3.8 / 10
- Quality of Life Index4.3 / 10
- Open Society Index3.4 / 10
- Flight Index1.5 / 10
- Environmental Quality Index4.2 / 10
- English Index2.6 / 10
- Wealth Protection Index6.3 / 10
- AI Access Index5.1 / 10
- Economic Openness Index5.3 / 10
- Market Depth Index5.5 / 10
- ClimateShield Index7.2 / 10
Country snapshot
- Capital
- Niamey
- Population (approx.)
- 27,917,831
- Area (km²)
- 1,267,000 km²
- Currency code (ISO 4217)
- XOF
- Currency name
- West African CFA franc
- Main airport IATA code
- NIM
- Airport name
- Diori Hamani International Airport
General facts
- Minimum monthly cost
- From $884/month
- Main languages
- Hausa, French
- Jurisdiction type
- Country
- Region
- Africa
- Web TLD
- .ne
- Phone calling code
- +227
Web TLD and phone codes are general references and can differ for territories or special numbering plans.
Tax system
- Marginal CIT (corporate income tax)
- 30%Very highTerritorial
- Marginal PIT (personal income tax)
- 35%HighTerritorial
Corporate taxation basis: Territorial. The country primarily taxes profits from domestic-source operations, with defined statutory exceptions. Foreign business profits are generally outside the base, subject to anti-abuse rules.
Territorial in principle. Companies are taxed on Niger-source profits, with separate computation of foreign-branch profits when activity is conducted both in Niger and abroad. Niger is not in the OECD Inclusive Framework. No Pillar Two domestic minimum top-up tax in force as of May 2026.
Flat 30 percent IS, with a 1 percent Minimum Forfaitary Tax (IMF) floor on turnover when the standard IS computation is negative or below the IMF. Mining and petroleum operations sit under separate fiscal regimes set by the Mining Code (Loi 2006-26) and Petroleum Code (Loi 2007-01) with project-specific conventions.
Personal income tax basis. Territorial. The country taxes income arising in or derived from its territory. Foreign-source income is generally exempt, subject to source-based rules that may vary by income type.
Cedular system. ITS taxes Niger-source employment income. Capital income taxes (IRVM for movable capital income, IRCDC for receivables) extend to foreign-source capital income received by Niger tax residents. No consolidated worldwide income tax return. Tax residency is triggered at 183 days or by habitual abode in Niger.
Progressive Impôt sur les Traitements et Salaires (ITS) from 1 to 35 percent across nine monthly brackets, top rate above approximately monthly. Expatriate workers receiving an expatriation indemnity of at least 40 percent of basic gross salary qualify for a structural 17 percent allowance on the combined base.
Tax percentages here are editorial reference figures for comparison, not individualized tax advice.
Special tax regimes
For companies
Niger Investment Code Conventional Regime
AvailableConventional regime of the Niger Investment Code 2014-09 for large industrial projects of at least 2 billion FCFA creating 20 or more permanent…
Niger Investment Code Promotional Regime
AvailableRegime promotional of the Niger Investment Code 2014-09 for small and medium investment projects between 25 million and 2 billion FCFA, granting…
For individuals
Niger 17 percent Expatriate Allowance on Expatriation Indemnity
AvailablePermanent feature of the Niger Personal Income Tax on Salaries (ITS) granting a 17 percent allowance applied to the combined base of basic gross…
You either qualify for Niger's special tax regimes, or you don't. GeoCompass determines your eligibility, highlights the applicable conditions, and helps estimate your potential tax exposure.
Check my eligibilityVisa and mobility
Your access
Visa need and length of stay for Niger. Saved on your device.
Overview
- Citizenship by investment
Not currently available
- Residence by investment
Not currently available
- Remote work visa (digital nomad visa)
Not currently available
Programmes
Niger lists several residency and mobility routes across work (employer sponsored) and student and graduate routes. Lucky Nomads tracks these programmes as editorial reference points. Thresholds, documents, and personal eligibility are evaluated in GeoCompass against your exact profile.
2 programmes listed · 2 are marked available in our editorial review
Work (employer sponsored)
1 programmeEmployer-linked permits and skilled employment passes for hired professionals.
- Available
Permis de séjour avec visa du contrat de travail
Student and graduate routes
1 programmeStudy-linked permits and post-study transition routes.
- Available
Permis de séjour étudiant
Not all residency routes are accessible. Some require minimum income, investment thresholds, local substance, or strict eligibility conditions. GeoCompass evaluates which options you can actually secure in Niger.
Evaluate my residency optionsVisa and programme labels reflect editorial research, not individualized legal advice. Thresholds, documents, and personal eligibility are evaluated in GeoCompass. Always confirm rules with official government sources before you plan a move.
Dimensions breakdown
Strongest dimensions
- Tax Freedom Index8.2 / 10Very favorable tax environment
- Affordability Index8.0 / 10Very affordable cost of living
- ClimateShield Index7.2 / 10Strong climateshield index
Weakest dimensions
- Flight Index1.5 / 10
- GeoStability Index2.6 / 10
Published ranks by index
One row per leaderboard we publish (the composite index plus each proprietary dimension). A rank appears only when this country is currently in the published top 10 for that list. Open a row to see the full ranking. Hover an index name for the same short definition as elsewhere on the site.
This jurisdiction is not in the published top 10 on any of these lists right now.
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Founder, Lucky Nomads · Wealth manager
Researched from official sources, leading global indices and Lucky Nomads' own scoring.
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