African Tax Observatory · Country brief · NigerData pulled 14 October 2026 · taxintellilyticsstories.com/africa/countries/NER

Centre 17°25′N 9°20′E

Gazetteer · Western Africa · Low income

Niger

Collected 7.1% of GDP in tax in 2024, 35 of 38 reporting members.

7.1%

Tax, % of GDP, 2024

−9.5

Points since 2011

0.69

Tax buoyancy

over 15 years

$143

Tax per person

PPP dollars

Plate I·Over time

Fifteen years, against the continent

Over time

Niger against the continent

Measure

NigerWestern Africa medianATAF median and middle half

The shaded band is the middle half of ATAF members each year (25th to 75th percentile); the dashed line is the median of Western Africa. The members reporting change from year to year, so the band can move because the set of countries changed; the CSV gives the count for each year.

Show the numbers as a table

Year	Niger	Western Africa median	ATAF median	ATAF 25th percentile	ATAF 75th percentile	Members reporting
2010		14.56	14.34	10.67	16.43	26
2011	16.62	15.71	14.84	10.99	16.62	33
2012	10.03	16.21	15.07	11.45	16.75	33
2013	11.55	13.93	13.83	11.23	16.89	32
2014	11.97	14.23	14.26	11.87	17.13	32
2015	12.50	14.34	15.08	12.33	18.55	33
2016	13.48	14.28	14.38	12.40	17.43	33
2017	13.00	14.75	14.75	11.50	16.95	35
2018	15.46	13.32	14.18	10.86	16.10	36
2019	14.46	12.50	13.57	11.51	17.23	38
2020	9.86	12.22	13.27	10.85	16.07	38
2021	10.44	12.46	12.72	10.44	16.06	40
2022	10.78	13.45	14.18	11.34	18.16	39
2023	10.10	13.30	14.43	11.30	18.82	37
2024	7.11	13.51	14.30	12.17	18.05	38
2025	9.27	13.38	13.74	12.18	20.53	34

Plate II·Peers, 2024

Each tax beside the medians

Against its peers, 2024

Each tax as a share of GDP, beside the medians

The line joins Niger (orange) to the ATAF median (grey); the blue tick is the Western Africa median. All three are for 2024.

Show the numbers as a table

Measure	Niger	Western Africa median	ATAF median
Tax-to-GDP	7.11	13.51	14.30
Domestic taxes	5.81	8.38	9.01
Customs taxes	1.29	5.32	4.87
Non-tax revenue	4.52	2.59	2.59
VAT	1.88	3.43	5.20
PIT	0.62	1.48	2.04
CIT	2.89	2.22	2.72

Plate III·Tax heads

How Niger's tax is made up

Tax heads

What each tax brings in, as a share of GDP

Domestic VATPersonal income taxCorporate income taxOther domestic taxesVAT on importsImport dutyOther customs taxesNot attributed to a headPresumptive tax

Each bar stacks the tax heads ATAF publishes for that year. Where the heads do not add up to total tax revenue, the gap is drawn in light grey and labelled, never spread across the heads. A head missing from a year was not reported for that year.

Show the numbers as a table

Year	Tax head	Revenue (PPP $)	% of GDP
2011	Domestic VAT	960300388	7.18
2011	Personal income tax	99727967	0.75
2011	Corporate income tax	279345591	2.09
2011	Other domestic taxes	114014520	0.85
2011	VAT on imports	539910074	4.04
2011	Import duty	9795559	0.07
2011	Other customs taxes	167145707	1.25
2011	Not attributed to a head	52189503	0.39
2012	Domestic VAT	364075166	2.40
2012	Personal income tax	139797637	0.92
2012	Corporate income tax	428269883	2.82
2012	VAT on imports	212173605	1.40
2012	Import duty	181093831	1.19
2012	Other customs taxes	140456069	0.93
2012	Not attributed to a head	57183972	0.38
2013	Domestic VAT	461781992	2.95
2013	Personal income tax	172099626	1.10
2013	Corporate income tax	502525833	3.21
2013	VAT on imports	258909625	1.65
2013	Import duty	190365989	1.22
2013	Other customs taxes	156269213	1.00
2013	Not attributed to a head	64732661	0.41
2014	Domestic VAT	537040959	3.21
2014	Personal income tax	182941396	1.09
2014	Corporate income tax	544305517	3.26
2014	VAT on imports	277144937	1.66
2014	Import duty	198649183	1.19
2014	Other customs taxes	152783470	0.91
2014	Not attributed to a head	107384561	0.64
2015	Domestic VAT	591466638	3.49
2015	Personal income tax	176678404	1.04
2015	Corporate income tax	460973461	2.72
2015	VAT on imports	368480275	2.17
2015	Import duty	261994673	1.54
2015	Other customs taxes	124035139	0.73
2015	Not attributed to a head	137027239	0.81
2016	Domestic VAT	488037701	2.76
2016	Personal income tax	195770995	1.11
2016	Corporate income tax	773904209	4.38
2016	Presumptive tax	4147744	0.02
2016	Other domestic taxes	201046234	1.14
2016	VAT on imports	321301589	1.82
2016	Import duty	222256710	1.26
2016	Other customs taxes	109345547	0.62
2016	Not attributed to a head	69114127	0.39
2017	Domestic VAT	504315186	2.71
2017	Personal income tax	211006800	1.13
2017	Corporate income tax	718078530	3.86
2017	Presumptive tax	4250660	0.02
2017	Other domestic taxes	230988868	1.24
2017	VAT on imports	319461690	1.72
2017	Import duty	224681724	1.21
2017	Other customs taxes	134386564	0.72
2017	Not attributed to a head	74653318	0.40
2018	Domestic VAT	1028860860	5.07
2018	Personal income tax	226646095	1.12
2018	Corporate income tax	896971782	4.42
2018	Presumptive tax	10935924	0.05
2018	Other domestic taxes	116152621	0.57
2018	VAT on imports	326334008	1.61
2018	Import duty	223781937	1.10
2018	Other customs taxes	220316515	1.08
2018	Not attributed to a head	89618297	0.44
2019	Domestic VAT	799051681	3.58
2019	Personal income tax	278510522	1.25
2019	Corporate income tax	798256642	3.58
2019	Presumptive tax	8210077	0.04
2019	Other domestic taxes	268702314	1.20
2019	VAT on imports	343215768	1.54
2019	Import duty	256686913	1.15
2019	Other customs taxes	391891697	1.76
2019	Not attributed to a head	82105100	0.37
2020	Domestic VAT	548694298	1.73
2020	Personal income tax	240822714	0.76
2020	Corporate income tax	988260908	3.12
2020	Presumptive tax	6923930	0.02
2020	Other domestic taxes	296903316	0.94
2020	VAT on imports	368556222	1.16
2020	Import duty	308084257	0.97
2020	Other customs taxes	274119171	0.86
2020	Not attributed to a head	93693561	0.30
2021	Domestic VAT	661094643	1.98
2021	Personal income tax	296138761	0.89
2021	Corporate income tax	1111941721	3.33
2021	Presumptive tax	7535602	0.02
2021	Other domestic taxes	297892674	0.89
2021	VAT on imports	408624722	1.22
2021	Import duty	326094256	0.98
2021	Other customs taxes	265887448	0.80
2021	Not attributed to a head	114699315	0.34
2022	Domestic VAT	773642023	1.92
2022	Personal income tax	301723104	0.75
2022	Corporate income tax	1197138838	2.97
2022	Presumptive tax	9220594	0.02
2022	Other domestic taxes	384527750	0.95
2022	VAT on imports	457143730	1.13
2022	Import duty	363876944	0.90
2022	Other customs taxes	744020052	1.84
2022	Not attributed to a head	118420526	0.29
2023	Domestic VAT	790020786	1.58
2023	Personal income tax	367140612	0.73
2023	Corporate income tax	1196144050	2.38
2023	Presumptive tax	9333046	0.02
2023	Other domestic taxes	831602424	1.66
2023	VAT on imports	353275672	0.70
2023	Import duty	313160310	0.62
2023	Other customs taxes	1156189778	2.31
2023	Not attributed to a head	50914674	0.10
2024	Domestic VAT	710762941	1.31
2024	Personal income tax	339282102	0.62
2024	Corporate income tax	1571738683	2.89
2024	Presumptive tax	10026256	0.02
2024	Other domestic taxes	473344306	0.87
2024	VAT on imports	308560012	0.57
2024	Import duty	260017131	0.48
2024	Other customs taxes	134144865	0.25
2024	Not attributed to a head	55090216	0.10
2025	Domestic VAT	818771878	1.33
2025	Personal income tax	350706461	0.57
2025	Corporate income tax	3089833903	5.01
2025	Presumptive tax	20274289	0.03
2025	Other domestic taxes	342499901	0.56
2025	VAT on imports	427492433	0.69
2025	Import duty	365912942	0.59
2025	Other customs taxes	212253820	0.34
2025	Not attributed to a head	93907989	0.15

The mix in 2024

Every shilling, franc or rand of tax, by head

Rectangle areas are proportional to revenue in 2024 (US dollars at purchasing-power parity). Total tax revenue: $3.9bn.

Show the numbers as a table

Tax head	Revenue (PPP $)	Share of tax revenue
Domestic VAT	710762941	0.18
Personal income tax	339282102	0.09
Corporate income tax	1571738683	0.41
Presumptive tax	10026256	0.00
Other domestic taxes	473344306	0.12
VAT on imports	308560012	0.08
Import duty	260017131	0.07
Other customs taxes	134144865	0.03
Not attributed to a head	55090216	0.01

Every published number

Niger in the ATAF Databank

All 23 freely available indicators, exactly as ATAF publishes them. A blank cell means ATAF has no figure for that year; nothing is filled in.

Niger: ATAF Databank indicators by year
Indicator	2010	2011	2012	2013	2014	2015	2016	2017	2018	2019	2020	2021	2022	2023	2024	2025
Nominal GDP (PPP)		$13.4bn	$15.2bn	$15.6bn	$16.7bn	$17.0bn	$17.7bn	$18.6bn	$20.3bn	$22.3bn	$31.7bn	$33.4bn	$40.3bn	$50.2bn	$54.4bn	$61.7bn
Real GDP		2,372,000.0m	2,653,100.0m	2,794,800.0m	2,989,720.0m	3,095,840.0m	3,238,900.0m	3,448,600.0m	3,628,100.0m	3,868,000.0m	6,221,430.0m	7,579,500.0m	8,450,900.0m	7,549,000.0m	8,063,860.0m	8,563,320.0m
Final Consumption (PPP)		$11.8bn	$12.3bn			$14.1bn	$14.9bn	$15.4bn	$16.2bn	$17.9bn	$21.5bn	$28.5bn	$36.7bn	$45.5bn	$50.4bn	$54.2bn
Total Tax Revenues (PPP)	$83.7m	$2.2bn	$1.5bn	$1.8bn	$2.0bn	$2.1bn	$2.4bn	$2.4bn	$3.1bn	$3.2bn	$3.1bn	$3.5bn	$4.3bn	$5.1bn	$3.9bn	$5.7bn
Total Number Of Registered Taxpayers									54k	63k					134k	152k
Non-Tax-Revenues (PPP)		$144.8m	$227.3m	$257.1m	$363.3m	$342.6m	$147.5m	$547.4m	$489.7m	$979.3m	$1.1bn				$2.5bn	$1.5bn
Domestic Tax Revenues (PPP)	$83.7m	$1.5bn	$989.3m	$1.2bn	$1.4bn	$1.4bn	$1.7bn	$1.7bn	$2.4bn	$2.2bn	$2.2bn	$2.5bn	$2.8bn	$3.2bn	$3.2bn	$4.7bn
Customs Tax Revenues (PPP)		$716.9m	$533.7m	$605.5m	$628.6m	$754.5m	$652.9m	$678.5m	$770.4m	$991.8m	$950.8m	$1.0bn	$1.6bn	$1.8bn	$702.7m	$1.0bn
Revenue From Agriculture, Forest & Fishing (PPP)
Revenue From Mining & Quarrying (PPP)		$172.7m	$281.9m	$233.8m	$200.6m	$95.3m	$126.6m	$86.1m	$107.9m	$449.2m	$501.6m	$469.6m	$735.2m	$1.0bn	$1.1bn	$2.2bn
Revenue From Secondary Sector (PPP)
Revenue From Tertiary Sector (PPP)
Domestic VAT Revenues (PPP)		$960.3m	$364.1m	$461.8m	$537.0m	$591.5m	$488.0m	$504.3m	$1.0bn	$799.1m	$548.7m	$661.1m	$773.6m	$790.0m	$710.8m	$818.8m
VAT Refunded (PPP)
PIT Revenues (PPP)	$83.7m	$99.7m	$139.8m	$172.1m	$182.9m	$176.7m	$195.8m	$211.0m	$226.6m	$278.5m	$240.8m	$296.1m	$301.7m	$367.1m	$339.3m	$350.7m
CIT Revenues (PPP)		$279.3m	$428.3m	$502.5m	$544.3m	$461.0m	$773.9m	$718.1m	$897.0m	$798.3m	$988.3m	$1.1bn	$1.2bn	$1.2bn	$1.6bn	$3.1bn
Withholding Tax Revenues (PPP)
Presumptive Tax Revenues (PPP)							$4.1m	$4.3m	$10.9m	$8.2m	$6.9m	$7.5m	$9.2m	$9.3m	$10.0m	$20.3m
Other Domestic Tax Revenues (PPP)		$114.0m					$201.0m	$231.0m	$116.2m	$268.7m	$296.9m	$297.9m	$384.5m	$831.6m	$473.3m	$342.5m
VAT On Import Revenues (PPP)		$539.9m	$212.2m	$258.9m	$277.1m	$368.5m	$321.3m	$319.5m	$326.3m	$343.2m	$368.6m	$408.6m	$457.1m	$353.3m	$308.6m	$427.5m
Import Duty Revenues (PPP)		$9.8m	$181.1m	$190.4m	$198.6m	$262.0m	$222.3m	$224.7m	$223.8m	$256.7m	$308.1m	$326.1m	$363.9m	$313.2m	$260.0m	$365.9m
Excises on Imports Revenues (PPP)
Other Customs Tax Revenues (PPP)		$167.1m	$140.5m	$156.3m	$152.8m	$124.0m	$109.3m	$134.4m	$220.3m	$391.9m	$274.1m	$265.9m	$744.0m	$1.2bn	$134.1m	$212.3m

Values are rounded for display; the CSV has them exactly as published. Revenue and GDP are US dollars at purchasing-power parity.

Data-quality checks

What the automatic checks found

These are rule-based checks, run on every pull. A flag says the numbers deserve a second look, not that they are wrong; the methods page explains each rule.

Year	Check	Detail
2011	Sudden jump	Total tax revenue (PPP) moves ×26.56 from 2010.

Source: ATAF Databank, the African Tax Administration Forum; World Bank World Development Indicators. Tax and GDP are in US dollars at purchasing-power parity, so their ratio equals the ratio in local currency. Cite as: Kaijamahe, W. H. (2026). Niger. In African Tax Observatory (Edition 1, October 2026) [Data set and atlas]. TaxIntellilytics Stories. https://www.taxintellilyticsstories.com/africa/countries/NER Every figure and its method: taxintellilyticsstories.com/africa/methods

Cite this sheet

Niger, in Edition 1

Kaijamahe, W. H. (2026). Niger. In African Tax Observatory (Edition 1, October 2026) [Data set and atlas]. TaxIntellilytics Stories. https://www.taxintellilyticsstories.com/africa/countries/NER

Western Africa

Neighbouring profiles

Benin Burkina Faso Cabo Verde Côte d'Ivoire Gambia Ghana Guinea Guinea-Bissau Liberia Mali Nigeria Senegal Sierra Leone Togo Compare Niger with its neighbours →