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Niger Salary Calculator 2026

Free Niger salary calculator (2026): estimate take-home pay for employees and the self-employed. Educational, not tax advice.

Simon Bodych

by Simon Bodych

Methodology & sources

Methodology - Niger (2026)

Educational model - not tax advice. Currency XOF (Franc CFA BCEAO). Figures model the standard single resident; ITS is the national wage tax under the Code General des Impots (CGI).

Employee (Contrat de travail / salarie)

  • Wage income is taxed through the Impot sur les Traitements et Salaires (ITS), a progressive tax withheld by the employer. The statutory basis is monthly (Art. 61 CGI); this model uses the equivalent annual barème.
  • Employee social contribution: CNSS pension (vieillesse-invalidite-survivants) at 5.25% of gross, on a base capped at 500,000 XOF/month (6,000,000 XOF/year). Only the pension branch has an employee share.
  • ITS base (Art. 60 CGI): the employee pension withholding is deducted first (limited to 6% of gross; the 5.25% pension share is below this cap, so it is fully deductible), then a 10% professional-expense abatement is applied. There is no personal allowance.
  • ITS barème (Art. 66 CGI, monthly tranches expressed annually here): 1% to 300,000; 2% to 600,000; 6% to 1,200,000; 13% to 1,800,000; 25% to 3,600,000; 30% to 4,800,000; 32% to 8,400,000; 34% to 12,000,000; 35% above 12,000,000.
  • Family-charge reductions (Art. 65 CGI) reduce the computed ITS by 0/5/10/12/13/14/15/30% for 0 to 7 dependents. This calculator models a single resident with 0 dependents, so no reduction is applied.
  • Employer cost (base capped at 500,000 XOF/month): CNSS pension 6.25% + family benefits & maternity 8.40% + work injury 1.75% + ANPE employment levy 1.00% = 18.0% of the capped base.
  • Out of scope: the 17% expatriate abatement (Art. 60-2, foreign workers with an expatriation allowance of at least 40% of gross), the 20,000 XOF/month insurance-premium abatement (Art. 60-3), risk-rated work-injury rates, and benefits in kind.

Sources: DGI Niger - Code General des Impots 2025 (Art. 60, 61, 65, 66), DGI Niger - Bareme ITS, CLEISS - Fiche cotisations Niger.

Self-employed (entreprise individuelle, regime de l'impot synthetique)

  • The Impot synthetique (Art. 195-199 CGI) is a forfait assessed on annual turnover (chiffre d'affaires), not on net profit. It replaces income tax for taxpayers with annual turnover between 5,000,000 and 50,000,000 XOF.
  • Rate: 5% of turnover for commercial activities (modelled here) and 10% for service provision other than transport (Art. 199 CGI).
  • Below 5,000,000 XOF turnover the activity is outside the synthetic regime (local taxes only). Above 50,000,000 XOF the real regime applies (impot sur les benefices at 30% of net profit, with a minimum forfaitaire). Both are out of scope.
  • The compulsory CNSS scheme does not cover independent workers. Voluntary pension (11.50%, floor 58,800 XOF/month) and work-injury (1.75%) cover is optional and out of scope, so no social contribution is deducted.

Sources: DGI Niger - Code General des Impots 2025 (Art. 195-199, Art. 27), CLEISS - Fiche cotisations Niger.