The Nigerien Finance Law 2025, enacted through Ordinance No. 2024-59 of December 31, 2024, has amended the Apprenticeship Tax regulations.
Effective January 1, 2025, Article 129 of the General Tax Code has been amended, to state that the taxable base for Apprenticeship Tax will consist of the total remuneration paid in cash, which includes salaries, allowances, fees, and wages, along with the value of any benefits in kind provided to employees, which is assessed in the same manner as income tax on salaries and wages.
The following items are deductible from the taxable base:
- Remuneration paid to Nigerien employees by new companies for their first financial year.
- Training costs incurred by the employer.
- Salaries of technicians responsible for training apprentices and adults in skill development, excluding any other work.
- Grants, scholarships, and allowances for studies or training programs.
- Grants paid by employers to establishments or organizations authorised to provide technological or professional training on their behalf.
- Wages paid to apprentices under apprenticeship contracts, for all employers.
- Net amount of remuneration granted concerning contracts with undetermined employment periods that were signed during the considered year.
- The net amount of remuneration granted under fixed-term contracts of at least one year, signed during the considered year, for individuals under 40 years.
Deductions are limited to a maximum of 50% of the taxable base as outlined in Article 129.
The tax rate is set at 3% for both nationals and expatriates borne by the employer.
All other payroll regulations will remain in effect.