To link to this article, copy this persistent link:

(Dec 31, 2009) On November 10, 2009, the Minister of Finance of Niger announced a Finance Law 2010 bill. If approved, the new Law will come into force on January 1, 2010.

The new Law establishes a corporate income tax of 30%, down from a previous 35%. It specifies that the top marginal rate for the employment income tax will be reduced to 35% from 45%, applicable to taxable income over FCFA1 million (about US$2,158). In addition, the new Law abolishes the existing ceiling on VAT refunds for export-oriented businesses. (Ridha Hamzaoui, Niger: Finance Law 2010, IBFD TAX NEWS SERVICE, Dec. 30, 2009, via email from

Author: Constance Johnson More by this author
Topic: Taxation More on this topic
Jurisdiction: Niger More about this jurisdiction

Search Legal News
Find legal news by topic, country, keyword, date, or author.

Global Legal Monitor RSS
Get the Global Legal Monitor delivered to your inbox. Sign up for RSS service.

The Global Legal Monitor is an online publication from the Law Library of Congress covering legal news and developments worldwide. It is updated frequently and draws on information from the Global Legal Information Network, official national legal publications, and reliable press sources. You can find previous news by searching the GLM.

Last updated: 12/31/2009