Business entities in Niger

Business entities in Niger

Healy Consultants will assist our Clients with incorporating the optimal corporate structure in Niger. There are several ways of doing business in Niger, the most common being through the setting up of a Niger limited liability company. Foreign entrepreneurs may also opt to set up a public limited company, a limited partnership or a branch office.

The Niger limited liability company (Société à Responsabilité Limitée – SARL)

    llc setup regulations in Niger
  • The Niger limited liability company (LLC) must appoint at least 1 director and 1 shareholder who can be of any nationality. The minimum paid-up share capital required to complete the incorporation process is US$2000;
  • The Niger LLC must maintain its books of accounts in French at its registered office in Niger, according to the OHADA laws. It must also appoint an auditor who will audit its financial statements before their submission to the local tax authority.

The Niger public limited company (Société anonyme – SA)

  • This business entity requires a minimum capital of US$20,000 which must be paid up in full prior to incorporation. At least 1 shareholder and 3 directors must be appointed, whom can be of any nationality;
  • The Niger public limited company (PLC) books of accounts must be maintained in French at its registered office in Niger. The accounts must be maintained according to the OHADA system of accounting. If required, Healy Consultants will assist our Client to locate permanent office premises in Niger;
  • Annual financial statements must be prepared and an audit must be submitted every year. A Niger PLC must appoint an approved auditor.

The Niger branch (Succursale)

A Niger branch office can be 100% foreign owned. The scope of operations for this entity will be defined by the parent company. Also, the branch office must have a registered office in Niger as well as a resident agent appointed by the company to receive summons, notices etc. on behalf of the company.

Table of comparison between Niger entities

 LLCPLCBranch
Also known as:SARLSASuccursale
How long to set the company up?3 weeks4 weeks5 weeks
How long to open company bank account?4 weeks5 weeks6 weeks
Legal liability?LimitedLimitedUnlimited
Wholly foreign owned?YesYesYes
Minimum paid - up share capital?US$2,000US$20,000N/A
File annual tax return?YesYesYes
Tax registration certificate required?YesYesYes
Recommended corporate bank account?BOAEcobankBanque Atlantique Niger
Does our Client need to travel?NoNoNo
Resident director required?NoNoNo
Resident shareholder required?NoNoNo
Minimum directors required?131
Minimum shareholders?111
Tax identification code needed?YesYesYes
Niger resident corporate agent required?YesYesYes
Corporate shareholders allowed?YesYesYes
Corporate director(s) allowed?YesYesYes
Statutory audit required?YesYesYes
Niger corporate tax rate?30%30%30%
Annual financial statements required?YesYesYes
Regulated by?Ministry of JusticeMinistry of JusticeMinistry of Justice
Allowed to issue sales invoices?YesYesYes
Allowed to sign contracts?YesYesYes
Allowed to import and export goods?YesYesYes
Can rent an office space in Niger?YesYesYes
Can buy Niger property?YesYesYes
Estimate of engagement costsUS$16,950Contact usContact us
Draft invoiceNiger LLC setup costContact usContact us

Contact us

For additional information on our business setup services in niger, please email us at email@healyconsultants.com. Alternatively please contact our in-house country expert, Mr. Paavan Chhabra, directly:
Chamber of Commerce and Industry BCEAO - central bank of west african states Niger State One Stop Investment Centre Ministry of Justice