DoubleTaxationTaxes on salary: Niger preliminary data
How much income tax and social contributions are paid on a salary in Niger, what a sole proprietor and a company pay, and which special regimes exist. Preliminary data.
Preliminary data: headline rates from official sources and bulletins of international organisations, without reliefs or special rules; being refined.
Calculation for a gross salary of €60,000 per year
| Gross salary | F CFA 39,357,420 ≈ €60,000 |
|---|---|
| Income tax | F CFA 12,884,097 ≈ €19,642 |
| Employee contributions | F CFA 315,000 ≈ €480 |
| Take-home pay | F CFA 26,158,323 ≈ €39,878 |
| Employer contributions and payroll taxes | F CFA 984,000 ≈ €1,500 |
| Employer's labour cost | F CFA 40,341,420 ≈ €61,500 |
Only some of the country's direct taxes and levies are counted: income tax on wages and compulsory contributions. Not counted: property and real-estate taxes; taxes on dividends, interest and other investment income; inheritance and gift taxes; indirect taxes such as VAT, excise and customs duties.
Special tax regimes
There are no special regimes for individuals.
Tax residence
The tax residence check does not cover Niger yet.
Assumptions
- Calculated with the OECD Taxing Wages methodology: income tax including local taxes plus employee social security; single person without children, tax year 2026, ECB rate of 2 January 2026.
- Exchange rate: 1 EUR = 655.957 XOF (Fixed peg 655.957 XOF per EUR, converted with ECB euro reference rate 2 Jan 2026 (1 EUR = 1.1721 USD, i.e. 0.853180 EUR per USD), 2026-01-02) ↗
Sources
- US SSA — Social Security Programs Throughout the World: Africa, 2019 — Niger
- ECB — euro foreign exchange reference rates (2 Jan 2026), used with the fixed XOF/EUR peg
- Ministère des Finances du Niger — Loi de finances 2026, 1er cahier (Journal officiel, édition spéciale, 31 décembre 2025): art. 150 CGI (ITS scale)
- Ministère des Finances du Niger — Ordonnance n° 2026-45 du 21 août 2026, première rectification de la loi de finances 2026 (checked: no change to ITS)
Data checked: 2026-11-08. An indicative calculation for a typical case. Not tax advice.