Business entities in Niger in 2024

pay fee by instalmentsbusiness setup without travelGuaranteed solutions
  • Healy Consultants Group will assist our Clients to incorporate the optimal corporate structure in Niger;
  • The most common structure is the setting up of a Niger LLC;
  • Foreign entrepreneurs may also opt to set up a public limited company, a branch or representative 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 one director and one shareholder, who can be of any nationality;
  • The minimum paid-up share capital to complete incorporation is US$170 (XOF100,000);
  • The Niger LLC must maintain its books of accounts in French at its registered office in Niger, according to OHADA laws;
  • A foreign manager of the LLC must obtain a local work permit.

The Niger public limited company (Société anonyme (SA)

  • This entity requires a minimum capital of US$20,000, which must be paid up in full prior to incorporation;
  • At least one shareholder and three directors must be appointed, of any nationality;
  • The Niger 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;
  • It must also appoint an auditor who will audit its financial statements before their submission to the local tax authority.

The Niger branch (Succursale)

  • Foreign companies looking to undertake time projects in Niger can establish a branch office;
  • The scope of operations for this entity are defined by the parent company;
  • The branch office must have a registered office in Niger;
  • A resident agent must be appointed to receive summons, notices etc. on behalf of the company.

Table of comparison between Niger entities

LLC PLC Branch
Also known as: SARL SA Succursale
How long to set the company up? 3 weeks 4 weeks 5 weeks
How long to open company bank account? 4 weeks 5 weeks 6 weeks
Legal liability? Limited Limited Unlimited
Wholly foreign owned? Yes Yes Yes
Minimum paid - up share capital? US$2,000 US$20,000 N/A
File annual tax return? Yes Yes Yes
Tax registration certificate required? Yes Yes Yes
Recommended corporate bank account? BOA Ecobank Banque Atlantique Niger
Does our Client need to travel? No No No
Resident director required? No No No
Resident shareholder required? No No No
Minimum directors required? 1 3 1
Minimum shareholders? 1 1 1
Tax identification code needed? Yes Yes Yes
Niger resident corporate agent required? Yes Yes Yes
Corporate shareholders allowed? Yes Yes Yes
Corporate director(s) allowed? Yes Yes Yes
Statutory audit required? Yes Yes Yes
Niger corporate tax rate? 30% 30% 30%
Annual financial statements required? Yes Yes Yes
Regulated by? Ministry of Justice Ministry of Justice Ministry of Justice
Allowed to issue sales invoices? Yes Yes Yes
Allowed to sign contracts? Yes Yes Yes
Allowed to import and export goods? Yes Yes Yes
Can rent an office space in Niger? Yes Yes Yes
Can buy Niger property? Yes Yes Yes
Estimate of engagement costs US$18,950 Contact us Contact us
Draft invoice View invoice PDF Contact us Contact us

Contact us

For additional information on our business setup services in niger, please contact our in-house country expert, Mr. Kunal Fabiani, directly:
client relationship officer - Kunal
Chamber of Commerce and Industry BCEAO - central bank of west african states Niger State One Stop Investment Centre Ministry of Justice