Last updated : 12.05.2026
Expense rules in Niger.
Niger applies VAT at 19%. Sahelian country, UEMOA member, XOF pegged to EUR. 2023 coup, tense political context.
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1Expense rules & reclaimable VAT
VAT 19% standard. UEMOA, XOF.
| Category | VAT | Reclaim | Cap / Note |
|---|---|---|---|
| Meals | 19% | Deductible | Invoice + NIF |
| Lodging | 19% | Deductible | NIF |
| Alcohol | 19% | Limited | Excluded |
| Fuel | 19% | Deductible | Invoice |
| Transport | 19% | Deductible | Taxi |
| Gifts | 19% | Non-deductible | Cap |
Receipt
Standardized invoice
NIF mandatory
SourcesNiger Tax Authority
2Mileage allowance
Actual.
| Mode | Allowance | Cap | Note |
|---|---|---|---|
| Personal car | – | Fuel | Invoice |
| Company car | – | Card | – |
| Taxi | – | 100% receipt | Invoice |
Tracking
Logbook
Date, distance
SourcesNiger Tax Authority
3Per diem and travel allowances
Company policy. Niamey main city.
| Destination | Meal | Lodging / night | Daily rate |
|---|---|---|---|
| Niamey | XOF 8 000 | XOF 30 000 | XOF 50 000 |
| Zinder | XOF 6 500 | XOF 22 000 | XOF 38 000 |
| Maradi | XOF 6 000 | XOF 20 000 | XOF 35 000 |
| Other | XOF 5 000 | XOF 18 000 | XOF 30 000 |
Conversion
1 EUR = 656 XOF
Fixed peg
SourcesNiger Tax Authority
4Foreign VAT recovery
Residents only.
| Zone | Mechanism | Deadline | Method |
|---|---|---|---|
| Resident | Credit | Monthly | Return |
| Non-resident | None | – | Final cost |
| Mining/Uranium | Conventions | Per contract | Mining code |
Limitations
4 years
Keep
SourcesNiger Tax Authority
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