Niger corporate tax - guide for international expansion

Expanding your business into West Africa? Niger presents unique opportunities for international companies, particularly in mining, agriculture, and energy sectors. Understanding the corporate tax landscape is essential for making informed business decisions in this landlocked nation.

Whether you're considering establishing operations in Niamey or exploring investment opportunities in Niger's growing economy, having a clear grasp of tax obligations will help ensure compliance and strategic planning. Wise Business can support your expansion with local currency accounts and seamless international payment solutions to manage your financial operations across borders.

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This publication is provided for general information purposes and does not constitute legal, tax, or other professional advice from Wise Payments Limited, its subsidiaries or affiliates, and it is not intended as a substitute for obtaining business advice from a tax advisor or any other professional.

Niger Corporate Tax Rate in 2025

Niger applies a standard corporate income tax rate of 30% on company profits. Niger operates a territorial tax system, and companies established in Niger are subject to corporate income tax on commercial, non-commercial, and other profitable activities. When a company conducts business activities in both Niger and abroad, the profits must be calculated separately to determine the portion that is subject to tax in Niger.¹

The tax is calculated on the net taxable profit, which is determined by deducting all costs and expenses from gross revenue. Allowable deductions include depreciation, which generally follows accounting rules. Non-deductible expenses include fines and penalties for violating regulations or failing to pay taxes on time.¹

How to Pay Corporate Tax in Niger

Corporate income tax in Niger is administered by the Direction Générale des Impôts (DGI) and governed by the Code Général des Impôts (CGI). Taxpayers must prepare and file annual financial statements (bilan, compte de résultat, and annexes) with their tax declaration and identify the accountant or expert-comptable where applicable.²

The CGI provides for provisional instalments (acomptes provisionnels) toward the corporate tax with a balance due at year-end; the Code sets the basic modalities and dates for these instalments. Niger’s official tax calendar and further procedural details (payment channels, exact filing deadlines, and any implementing penalties) are published by the DGI and updated in the annual fiscal calendar and circulaires.^{2 3}

For a company with annual revenue of 1.5 million XOF and a profit margin of 10%, the taxable profit would be 150,000 XOF. At Niger's corporate tax rate of 30%, the annual tax liability would be: 150,000 XOF × 30% = 45,000 XOF

When expanding your business to Niger, the right financial tools will make the process smoother. Using a platform like Wise Business makes it easy to manage international finances. A multi-currency account allows businesses to pay for incorporation costs, registration fees, and government taxes in local currency without paying high exchange rate fees.

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Tax Compliance in Niger

Some useful tips to help your company stay compliant with Niger’s tax regulations:⁴

• Register for taxes early: Once your business is incorporated and you have obtained your Tax Identification Number (NIF), make sure you register with the tax authorities without delay. This allows you to operate legally and pay your obligations, including corporate income tax, VAT, and payroll-related contributions.
• Know your deadlines: Companies are required to file annual tax returns and settle their payments on time. Missing deadlines can lead to penalties or additional charges, which affect both local businesses and those operating under global corporate tax frameworks.
• Maintain accurate records: Keep financial statements, invoices, and employee records properly updated. These documents are often required during audits or for verifying corporate tax allowance claims.
• Employee contributions: Employers must also register staff with the Caisse Nationale de Sécurité Sociale (CNSS) and regularly remit social security payments.
• Seek professional support: Many international businesses choose to outsource corporate tax management to local experts or accounting firms. This ensures compliance with Nigerien law and reduces the risk of errors in filing.

By following these steps and keeping a close eye on reporting requirements, businesses can avoid penalties and stay in good standing with Niger’s tax authorities.

International Expansion to Niger

Niger is becoming a business-intensive environment in West Africa, pulling international organizations with its natural resources and growing economy. In 2024, its GDP expanded by 8.4%, driven mainly by oil exports and agriculture, and projections suggest continued growth in 2025 as oil production reaches 30 million barrels. Inflation has been a challenge, averaging 9.1%, but reforms and international partnerships are helping stabilize the outlook.⁵

The Government of Niger (GON) has taken deliberate steps to open its market to investors. A new Investment Code adopted in 2014 ensures fair treatment of foreign investors, outlines tax benefits, and protects foreign direct investment (FDI). Strategic sectors such as energy, agriculture, health, transport, and education enjoy added incentives. The country also benefits from Bilateral Investment Treaties with Germany and Switzerland, and duty-free access to the U.S. through the African Growth and Opportunity Act (AGOA).⁶

Not only this, Niger is rich in opportunities across several industries. Agriculture remains a strong driver, with 15 million hectares of cultivable land producing crops like beans, onions, sesame, and cotton. Livestock exports contribute over 20% of national export income, particularly through trade with Niger. The mining sector is also significant. The country ranks among the world’s top uranium producers and has reserves of coal, gold, iron, and phosphate. Renewable energy potential is considerable, too, with abundant sunlight and hydroelectric capacity along the Niger River basin.⁷

Infrastructure is another focus for expansion. Road networks are being developed, airports are under rehabilitation, and rail and dry port projects are in discussion with international partners.⁷ These initiatives signal long-term improvements in logistics and connectivity, both essential for international businesses.

When starting a business in Niger, you have to:

1. Begin with market research to understand local opportunities.
2. Develop a tailored business plan.
3. Choose and register your business name.
4. Select a location that matches your operations.
5. Register your company with Maison de l'Entreprise (CFE).
6. Obtain a tax identification number (Numéro d'Identification Fiscale – NIF).
7. Open a business bank account.
8. Set up a reliable system for recordkeeping.

Hence, there’s a good growth potential for companies planning to step their toes in the Niger market. Take a look at its existing policies and corporate culture to ensure you can achieve your business targets.

Incorporation of Business in Niger

To incorporate a business in Niger, you must register in person at the Maison de l’Entreprise, the government’s one-stop shop for company formation. Niger follows the OHADA Uniform Act, which harmonizes business laws across 17 African countries.

Listed below are the main steps to set up a company:⁶

• Deposit initial capital: Founders must place start-up capital in a local bank or with a notary, as required by Article 313 of the OHADA Uniform Act. A receipt is issued as proof.

• Prepare and register Articles of Association: These outline the rules for internal management, shareholder rights, director powers, and meeting procedures. A model deed can be obtained at the Maison de l’Entreprise.

• Register the company: File documents with the Commercial Registry (Registre du Commerce et du Crédit Mobilier – RCCM). At the same time, you can:

• Apply for a Tax Identification Number (Numéro d’Identification Fiscale – NIF)

• Register with the national social security fund (Caisse Nationale de Sécurité Sociale – CNSS)

• Register with the national employment agency (Agence Nationale pour la Promotion de l’Emploi – ANPE)

• Publish incorporation notice: A notice must be published either on the Maison de l’Entreprise website or in an official newspaper.

• Pay registration fees: The combined government fee for registration is about XOF 17,500.

• Register employees with CNSS: Employers must provide their CNSS number, employee IDs, and CNSS forms to complete staff registration.

Business Entities in Niger

Niger’s Commercial Code, aligned with OHADA law, provides several entity types suitable for foreign and local investors:⁸

• Société Anonyme (SA): A public limited company ideal for large businesses and those planning to issue shares. Liability is limited to shareholder contributions.
• Société à Responsabilité Limitée (SARL): The most common form for small and medium enterprises. This private limited company limits liability to the shareholders’ investment.
• Société en Nom Collectif (SNC): A general partnership where all partners carry joint and unlimited liability.
• Société en Commandite Simple (SCS): A limited partnership that combines general partners with unlimited liability and limited partners with liability restricted to their investment.
• Sole Proprietorship (Entreprise Individuelle): A simple structure where one individual owns the business and assumes full responsibility for debts.

These steps ensure your company is fully compliant with local laws and OHADA standards. Investors often work with a corporate tax associate to understand how much corporate tax applies, prepare for capital gains tax, or explore available corporate tax relief options.

International Corporate Tax Best Practices

When operating across multiple jurisdictions, including Niger, maintaining robust tax compliance requires strategic planning and systematic approaches. Establish clear documentation procedures for all transactions, ensuring that transfer pricing policies align with international standards and local regulations in each country where you operate.

Stay informed about bilateral tax treaties that Niger has signed with other countries, as these can provide relief from double taxation and reduce withholding tax rates on dividends, royalties, and interest payments. Niger is a member of the West African Economic and Monetary Union (WAEMU), which provides certain tax coordination benefits within the region.

Implement regular reviews of your tax positions across all jurisdictions, considering the impact of international tax reforms such as the OECD's Base Erosion and Profit Shifting (BEPS) initiatives. While Niger may not be directly subject to all international tax reforms, maintaining transparency and proper documentation will help ensure compliance as global tax standards continue to evolve.

Take the complexity out of international expansion with Wise Business

Researching corporate tax is a crucial step when expanding your business into a new country. The next step is setting up the financial infrastructure to handle the complexities of operating across borders, from managing multi-currency cash flow to mitigating FX risk.

The Wise Business account provides the financial tools to make your international expansion to Niger efficient and simple. It's the one account for managing your money globally.

With a Wise Business account, you can:

• Pay suppliers and initial fees: Pay suppliers, global payroll, and one-off incorporation costs in the local currency.

• Get paid like a local: Use local account details for 8+ major currencies to easily receive payments from customers or investors.

• Manage your money across borders: Hold and exchange 40+ currencies in one account, always with the mid-market exchange rate and low, transparent fees.

• Streamline your accounting: Integrate with tools like Xero or QuickBooks to simplify tracking your company's international finances.

• Empower your team: Provide multi-user access for your finance team and issue expense cards for international spending.

Wise is designed to support every step of your journey, from paying your first registration fee to receiving international payments and managing your global treasury.

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FAQs - Corporate Tax in Niger

Who is liable for corporate tax in Niger?

All companies incorporated in Niger are considered tax residents and liable for corporate tax on their worldwide income. Foreign companies with a permanent establishment in Niger, such as branches or subsidiaries, are also subject to corporate tax on their Niger-source income. The tax applies to profits from business activities, including trading, manufacturing, and service provision.

Are there any tax incentives for businesses in Niger?

Yes, Niger offers various tax incentives through its Investment Code for qualifying investments. These include reduced corporate tax rates, exemptions from customs duties on imported equipment, and accelerated depreciation allowances. Priority sectors such as agriculture, manufacturing, mining, and infrastructure development may qualify for these incentives, typically requiring minimum investment thresholds and job creation commitments.

What is the tax treatment of dividends in Niger?

Dividends paid by Niger companies to shareholders are subject to withholding tax at rates that vary depending on the recipient's tax status and residence. Resident individuals typically face withholding tax of 10%, while non-resident recipients may face higher rates unless reduced by applicable tax treaties. Companies receiving dividends may be eligible for participation exemptions under certain conditions.

What is the process for registering for corporate tax in Niger?

Companies must register with the Niger tax authorities within 30 days of commencing business activities. This involves obtaining a tax identification number (Numéro d'Identification Fiscale) and registering for various taxes, including corporate income tax, VAT (if applicable), and payroll taxes. The registration process requires submission of incorporation documents, business licenses, and other supporting documentation to the local tax office.

What are the common pitfalls to avoid regarding corporate tax in Niger?

Common mistakes include failing to maintain adequate accounting records in French, and inadequate documentation for transfer pricing arrangements. Companies should also ensure proper classification of expenses and income, maintain supporting documentation for all transactions, and stay current with changing tax regulations. Given Niger's developing tax administration, maintaining good relationships with local tax advisors and authorities is crucial for smooth compliance.

Sources used in this article:

Sources last checked 22/09/2025