Business entities in Niger in 2023

• 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)

• 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