Niger - Taxation
Although both a proportional and a general income tax of 60% are levied, few citizens of Niger are more than marginally taxed, since their incomes are too low. The most important sources of revenue are the taxes on industrial and commercial profits and the turnover tax on domestic goods and imports. Niger has value-added tax (VAT) with a standard rate set at 17% in 2003. Other significant sources of revenue from taxes are social security contributions, the registration tax, and excises on petroleum products, alcohol, and cigarettes. The corporate tax rate is 45%.