The Lincoln Institute and the African Tax Institute (ATI), located at the University of Pretoria, South Africa, have formed a joint venture to better understand property-related taxation in Africa. Its goal is to collect data and 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 individual report aims to provide concise, uniform and comparable information on property taxes within a specific country or region, considering both the system as legislated and tax in practice. 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 propertyrelated 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.