Niger's Ministry of Finance has published a copy of Ordinance No. 2024-001 of 4 January 2024, which approved the Finance Law for the 2024 Budget Year. The main tax measures of the Finance Law include the following:
- It is specified that all companies are subject to the normal income tax regime in general, regardless of their form and purpose;
- It is provided that companies established as a Waqf (a type of charitable entity under Islamic law) are exempted from income tax, the flat-rate minimum…