Niger Compliance Report

Regulatory Overview

Regulatory Status

Dedicated crypto/VA legislation, licensing regime, active enforcement

Key Regulator(s)

Ministry of Finance, UEMOA Council of Ministers, UMOA Council of Ministers

Primary Legislation

BCEAO Instruction No. 03/2019/RB/UEMOA of May 23, 2019, on the regulation of virtual assets, The National Council for Safeguarding the Homeland (CNSP), which rules by decree, Penalties for tax and labor violations exist under general law, with fines and i, Since the 2023 coup, the status of the labor law is unclear, and other pre-exist

Travel Rule

Adopted — Threshold: Implemented

Tax Reporting

No Specific Crypto Capital Gains Tax: Niger does not have a specific capital gains tax regime for cryptocurrencies.. Half right, and imprecise on the individual side. Business-held gains: yes — plus-values on immobilisations fall within the Impôt sur les Bénéfices (ISB), with art. 19 CGI allowing deferral where the taxpayer undertakes to reinvest in fixed assets in Niger within three years. Individuals: Niger does NOT fold real-estate gains into an 'other income' head; it levies a dedicated Impôt sur les plus-values de cessions immobilières (Titre I, Section IV, CGI). There is no general 'other income' catch-all and no Impôt Général sur le Revenu in Niger's CGI at all. The concluding inference — that crypto disposals are not explicitly covered — is correct: the CGI never mentions actifs virtuels.. Likely Treatment (If Interpreted Broadly): If the Direction Générale des Impôts (DGI) were to interpret crypto as a form of "movable property" or "other income-generating asset" for tax purposes, capital gains might theoretically be taxed under the general income tax framework. However, this is purely speculative without official guidance.. The rate is wrong. Niger's tax on business profits is the Impôt sur les Bénéfices (ISB), and art. 27 of the Code général des impôts states: « Le taux de l'impôt sur les bénéfices est fixé à 30%, sans abattement, du bénéfice net imposable. » Not 28%. Niger has no separate 'Impôt sur les Sociétés' — the ISB is a single levy covering professions commerciales, professions non commerciales and autres occupations lucratives (arts. 1-2 CGI), for companies and individuals alike. The second limb is also wrong: there is no general progressive individual income tax on 'other income' in Niger; the progressive schedule is the Impôt sur les Traitements et Salaires (ITS), which applies to salaries only.. No Specific Crypto Income Tax: There is no specific income tax for activities related to cryptocurrencies (e.g., mining, staking, airdrops, income from crypto-related businesses).

Key Facts

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