Country Guide: Niger

Company Formation in Niger

A complete guide to navigating the Maison de l’Entreprise and ANPI. Learn the requirements, OHADA corporate structures, and timelines for establishing a legal entity in West Africa’s vast mining, energy, and agricultural frontier.

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The Role of Maison de l’Entreprise

Business registration in Niger is highly centralized through the Maison de l’Entreprise. Acting as the ultimate “Guichet Unique” (One-Stop Shop) and supported by the Chamber of Commerce, it drastically reduces bureaucratic friction by consolidating the Commercial Registry, Tax Authority, and Social Security enrollments into a single administrative process.

For foreign direct investment, the Agence Nationale pour la Promotion des Investissements (ANPI) is your primary partner. ANPI facilitates access to the Niger Investment Code, offering substantial tax holidays and customs exemptions designed to attract capital into mining (uranium, gold), energy, and commercial agriculture.

3 – 7 Days

Average Formation Timeline

30%

Standard Corporate Tax (IS)

OHADA Jurisdiction

Uniform corporate laws across 17 African member states

Types of Companies You Can Register

Niger operates under the OHADA uniform acts, providing internationally recognized and standardized corporate vehicles.

Limited Liability Company (SARL)

The Société à Responsabilité Limitée (SARL) is the most preferred entity for SMEs and foreign subsidiaries. Following regional reforms, founders can freely determine the share capital in the Articles of Association, making it highly flexible and accessible.

Joint Stock Company (SA)

The Société Anonyme (SA) is designed for large-scale operations (particularly common in Niger’s mining sector) and public capital raising. It requires a minimum share capital of 10,000,000 FCFA, mandatory appointment of an auditor, and strict corporate governance.

Branch Office (Succursale)

Foreign companies executing specific local contracts can register a branch. Under OHADA law, a branch must be converted into a fully registered local subsidiary (SARL or SA) after two years of operation, unless a special exemption is granted.

The Formation Process

01

Name Verification & Drafting Statutes

Verify the availability of your proposed company name. Prepare the Articles of Association (Statuts). Using a Notary Public to draft and authenticate the documents is standard practice in Niger to ensure strict OHADA compliance and prevent delays.

02

Capital Deposit

Deposit the initial share capital. This is typically handled through a local commercial bank or deposited directly with the Notary Public, who will issue a formal Declaration of Subscription and Payment (DSV).

03

Guichet Unique Submission (RCCM & NIF)

Submit the complete dossier to the Maison de l’Entreprise. The One-Stop Shop will simultaneously register your business with the Commercial Registry (RCCM) and the Tax Authority to generate your Numéro d’Identification Fiscale (NIF).

04

CNSS Registration & Publication

The Maison de l’Entreprise ensures your company is registered as an employer with the National Social Security Fund (CNSS) and handles the mandatory publication of the company’s formation in a legal journal to finalize the incorporation.

Foreign Investors & ANPI Incentives

Niger allows 100% foreign ownership across its commercial sectors. To maximize returns, foreign entities should closely engage with ANPI to access benefits under the Niger Investment Code.

The Investment Code is structured to promote job creation and regional development. Depending on the size of the investment, companies can qualify for significant tax holidays (often up to 5-10 years) and comprehensive exemptions from customs duties on imported industrial and agricultural equipment.

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Compliance to Watch

  • ⚠️ OHADA Accounting Standards: Niger strictly enforces the OHADA Uniform Act on Accounting Law (SYSCOHADA). You must maintain your corporate books locally according to these regional standards.
  • ⚠️ Language Requirements: French is the absolute standard for all legal, administrative, and corporate documentation. Foreign parent company documents must be accompanied by sworn French translations.
  • ⚠️ Exchange Controls: As a member of the West African Economic and Monetary Union (WAEMU/UEMOA), capital movements outside the CFA Franc zone are subject to strict documentary requirements and central bank approvals.

Need Professional Assistance?

Navigating the Maison de l’Entreprise Guichet Unique, drafting OHADA-compliant statutes in French, and securing ANPI Investment Code incentives requires highly specialized local expertise. Let our corporate advisors handle the bureaucracy and complete your setup in Niger.

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