Niger Tax Tables 2024 - Tax Rates and Thresholds in Niger
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This page contains the tax table information used for the calculation of tax and payroll deductions in Niger in 2024. These tax tables are used for the tax and payroll calculators published on iCalculator™ NE, these tools are provided for your free use on our website. If you would like additional tax table information added to the tax calculators for Niger or would like to add to or suggest amendments to the information herein then please contact us.
2024 Tax Tables [Quick Links]
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Niger Personal Income Tax Tables in 2024
The Income tax rates and personal allowances in Niger are updated annually with new tax tables published for Resident and Non-resident taxpayers. The Tax tables below include the tax rates, thresholds and allowances included in the Niger Tax Calculator 2024.
Niger Residents Income Tax Tables in 2024
Personal Income Tax Rates and Thresholds (Annual)| Tax Rate | Taxable Income Threshold |
|---|
| 1% | Income from $ 0.000.00 | to | $ 300,000.00 |
| 2% | Income from $ 300,000.01 | to | $ 600,000.00 |
| 6% | Income from $ 600,000.01 | to | $ 1,200,000.00 |
| 13% | Income from $ 1,200,000.01 | to | $ 1,800,000.00 |
| 25% | Income from $ 1,800,000.01 | to | $ 3,600,000.00 |
| 30% | Income from $ 3,600,000.01 | to | $ 4,800,000.00 |
| 32% | Income from $ 4,800,000.01 | to | $ 8,400,000.00 |
| 34% | Income from $ 8,400,000.01 | to | $ 12,000,000.00 |
| 35% | Income from $ 12,000,000.01 | | and above |
Niger Non-residents Income Tax Tables in 2024
Personal Income Tax Rates and Thresholds (Annual)| Tax Rate | Taxable Income Threshold |
|---|
| 1% | Income from $ 0.000.00 | to | $ 300,000.00 |
| 2% | Income from $ 300,000.01 | to | $ 600,000.00 |
| 6% | Income from $ 600,000.01 | to | $ 1,200,000.00 |
| 13% | Income from $ 1,200,000.01 | to | $ 1,800,000.00 |
| 25% | Income from $ 1,800,000.01 | to | $ 3,600,000.00 |
| 30% | Income from $ 3,600,000.01 | to | $ 4,800,000.00 |
| 32% | Income from $ 4,800,000.01 | to | $ 8,400,000.00 |
| 34% | Income from $ 8,400,000.01 | to | $ 12,000,000.00 |
| 35% | Income from $ 12,000,000.01 | | and above |
In Niger, social security deductions made by employees are typically deductible when calculating taxable income. This means that the contributions towards social security by individuals can reduce their gross income, thereby potentially lowering their overall tax liability. Such a policy is aimed at encouraging participation in the social security system, recognizing the importance of these contributions in supporting a wide range of social welfare programs.
Niger Social Security and Payroll Deduction Rates in 2024
In Niger, social security and payroll deductions form an integral part of the employment landscape, providing critical support and protection to employees while imposing certain responsibilities on employers. This system is designed to cover various aspects of workers' welfare, including healthcare, retirement benefits, family allowances, and unemployment insurance. Both employees and employers contribute to these schemes, ensuring a collaborative effort towards social welfare.
Niger Social Security in 2024: Rates for Employers and Employees| Category | Employee | Employer | Total |
|---|
| Family Allowance | 0% | 8.4% | 8.4% |
| Old Age, Disability, and Survivors | 5.25% | 6.25% | 11.5% |
| Work Injury | 0% | 1.75% | 1.75% |
| Unemployment Insurance (Agence National pour la Promotion de l’Emploi, ANPE) | 0% | 0.5% | 0.5% |
| Apprenticeship Tax (Taxe d’Apprentissage) | 0% | 3% | 3% |
Niger Social Security and Payroll Deduction in 2024: Earnings Thresholds for Employers and Employees| Category | Employee | Employer |
|---|
| Min. | Max. | Min. | Max. |
|---|
| Family Allowance | n/a | n/a | n/a | $ 6,000,000.00 |
| Old Age, Disability, and Survivors | n/a | $ 6,000,000.00 | n/a | $ 6,000,000.00 |
| Work Injury | n/a | n/a | n/a | $ 6,000,000.00 |
| Unemployment Insurance (Agence National pour la Promotion de l’Emploi, ANPE) | n/a | n/a | n/a | $ 6,000,000.00 |
| Apprenticeship Tax (Taxe d’Apprentissage) | n/a | n/a | n/a | n/a |
Healthcare contributions are a cornerstone of the social security system, ensuring that employees have access to medical services when needed. This includes preventive care, treatment for illnesses and injuries, and maternity care, thereby promoting the overall health and well-being of the workforce. The contributions towards healthcare help in mitigating the financial burden of medical expenses for employees and their dependents.
Retirement benefits constitute another significant portion of social security contributions. By deducting a percentage of earnings, employees are guaranteed a source of income upon reaching retirement age, ensuring financial stability in their later years. This system is pivotal in providing a safety net for the elderly, allowing them to retire with dignity after years of labor.
Family allowances are provided to support employees with children, helping to cover the costs associated with raising a family. These allowances may cover various needs, such as education, healthcare, and daily living expenses, thereby easing the financial pressures on working parents and guardians. The aim is to ensure that children's basic needs are met, promoting their well-being and development.
Unemployment insurance offers protection to workers who lose their jobs, providing them with temporary financial assistance. This support helps unemployed individuals to sustain themselves while searching for new employment, maintaining a basic standard of living during periods of joblessness. It acts as a buffer against the economic instability that can result from sudden unemployment.
Workplace injury and occupational disease coverage is also an essential part of the social security system, protecting employees in the event of work-related accidents or illnesses. This coverage ensures that workers receive appropriate medical treatment and compensation for loss of income during recovery, highlighting the importance of safety and health in the workplace.
In addition to these primary social security benefits, there are other payroll deductions related to training and professional development funds. These contributions are aimed at enhancing the skills and competencies of the workforce, supporting continuous learning and career advancement opportunities for employees.
Employers in Niger also bear responsibility for making contributions on behalf of their employees, sharing the cost of social security benefits. This cooperative model underscores the role of businesses in promoting the welfare of their workforce and contributing to the broader social and economic stability of the country.
Overall, the social security and payroll deduction system in Niger reflects a comprehensive approach to protecting workers and supporting families. By pooling resources through these contributions, the system provides a foundation for social solidarity, ensuring that individuals have access to essential services and support throughout their working lives and beyond.
Niger VAT Rates in 2024
VAT rates for Niger are reviewed annually, you can use the VAT Calculator to calculate VAT due in Niger or use the Reverse VAT Calculator to calculate the net cost of goods/services after deducting VAT.
Niger VAT Rates| VAT Rate | VAT Description |
|---|
| 0% | Zero Rated |
| 5% | Reduced Rate |
| 19% | Standard Rate |
Historic Tax Tables supported for Niger
The following tax tables are supported by iCalculator™ NE as part of the suite of free tax tools we provide for Niger.