Niger
We have a team of professionals to assist with all your business needs, so you can concentrate fully on expanding in Niger—leveraging its rich resources and evolving business landscape.
WHY NIGER?
• Rich Natural Resources
Niger is among the world’s top producers of uranium and has significant deposits of oil, gold, phosphates, coal, and limestone.
• Emerging Oil Industry
Recent developments, including MoUs with China’s CNPC and new export infrastructure, aim to elevate Niger into a regional oil exporter.
• Strategic Regional Position
Located centrally in West Africa, Niger borders eight countries and is part of the WAEMU monetary union, using the CFA Franc and benefiting from regional trade frameworks.
ADVANTAGES
Low-Cost, Streamlined Incorporation
Setting up a company is simplified and affordable—with just one shareholder and director needed, minimal capital (~USD 170), and streamlined registration via a one-stop shop (CFE).
Tax Incentives in Priority Sectors
Enterprises in agriculture, mining, energy, tourism, infrastructure, and renewable energy may secure tax holidays, customs duty exemptions, VAT relief, and investment-grade import benefits.
Free Repatriation of Profits
Investors can freely transfer profits out of Niger, ensuring ease of capital mobility.
SIMPLE TAX REGIME
Niger offers a centralized and transparent tax environment with direct administration through the Directorate General of Taxes (DGI), aligning with WAEMU rules and offering predictable tax liabilities.
TAX SLABS
INCOME TAX RATES
- Personal Income Tax:
Progressive rates, such as:
- Up to XOF 1,000,000: 0%
- XOF 1,000,001–2,500,000: 10%
- XOF 2,500,001–5,000,000: 15%
- Above XOF 5,000,001: 30%
- Non-Residents:
Flat 30% on Niger-sourced income - Withholding Taxes:
- Dividends & Royalties: 10–16% depending on context
- Interest: 20% (unless reduced by treaty)
CORPORATE TAX RATES
- Standard CIT: 30% for resident and branch entities
- Minimum Flat-Rate Tax (Turnover-Based):
- 1% for industrial activities
- Up to 8% for hydrocarbon promoters, depending on turnover scale
- Incentives Under Investment Code / Pioneer Status:
Full CIT exemption for up to three years, with possible extension based on development priority criteria
NIGER COMPANIES
Corporate Structures Available
- Sole Proprietorship (Entreprise Individuelle)
- General Partnership (SNC)
- Limited Liability Company (SARL)
- Public Limited Company (SA)
- Foreign Company Branch
Business Registration Steps
- Register with RCCM (commercial registry)
- Obtain Tax ID (NIF)
- Register with Social Security (CNSS)
- Secure sector-specific permits and licenses
INSIGHTFUL TAKEAWAYS
Aspect | Highlights |
Strategic Advantages | Resource wealth, growing oil sector, regional integration |
Ease of Setting Up | Low capital, streamlined incorporation, free profit repatriation |
Tax Incentives | CIT holidays, reduced duties, VAT exemptions in priority areas |
Tax Structure | Standard 30% CIT, flat minimums available, progressive PIT, withholding on various incomes |
Business Framework | Flexible company forms, digital-friendly registration, regulated through DGI |
Investment Appeal | Especially strong for agriculture, mining, energy, and infrastructure ventures |
Contact Us
Get in touch with the right people to get the right help in setting up your business in Niger .
enquiries@chandrawatpartners.com.