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Niger: Expanded solidarity fund contribution introduces various levies and tax incentives

Including levies on luxury imports, exports, licenses, and investment income

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january 16, 2026

The Council of Ministers of Niger in October 2025 approved Ordinance N°2025-3 to expand the “Solidarity Fund for the Safeguarding of the Homeland.” The ordinance, published on November 13, 2025, introduces levies on luxury imports, exports, licenses, investment income, and more.

The ordinance also provides tax incentives, including deductions from the business income tax base, while excluding privileges for diplomatic missions and specific international agreements.
 

For more information, contact a KPMG tax professional in West Africa:

Ndeye Diarra Diouf | dndeye@kpmg.ci

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