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Property Taxation in Francophone Africa 4

Case Study of Niger

Boubacar Hassane

June 2009, English

The Lincoln Institute and the African Tax Institute (ATI), located at the University of Pretoria, South Africa, have come together in a joint effort to better understand property-related taxation in Africa. Their goal is to collect data and to issue reports on the present status and future prospects of property-related taxes in all 54 African countries, with a primary focus on land and building taxes and real property transfer taxes. Each report aims to provide concise, uniform, and comparable information on property taxes as legislated and executed within a specific country or region. This paper provides a detailed case study of property taxation in Niger.

The modern property taxation system in Niger is a legacy of the French rule. Since then, the system has experienced various reforms. Currently, property taxation is centred on an annual property tax levied on land and buildings. There are also various other property-related taxes. The property taxation system in Niger is subject to some problems and constraints linked to the structure of the taxes, and the limited management capacity of the fiscal administration. As a consequence, the revenues are marginal and have little impact on the budget of the Central Government and local governments. However, in the context of the decentralisation process underway in the country, property taxation can play a significant role as a source of revenues for the promotion of local development if certain appropriate measures are taken.

This paper is part of a set that includes the following papers:

  • Property Taxation in Francophone Africa 4: Case Study of Niger
  • Francophone Africa 4 Appendix 1: Niger