Net salary in Niger

Tax system in Niger

Niger taxes employment income through the ITS (impot sur les traitements et salaires), a nine-band monthly scale from 1% to 35% (article 150 of the tax code, restated by the 2026 finance law), shown here annualised. There is no tax-free band: the 1% rate applies from the first franc, and the top 35% rate applies above 1,000,000 XOF per month. The taxable base is gross salary minus the employee CNSS pension (5.25%, on pay capped at 500,000 XOF per month, the only mandatory employee contribution) and then a 13% professional-expenses abatement on the remainder, with no ceiling. Dependants give a percentage abatement of the base rather than a family quotient. Niamey is the capital and the main employment centre for expatriate professionals in the country.