Source-cited draft: company formation & entity choice for Niger (tax year 2025) — rates, thresholds and rules with primary-source citations. Unverified; pending local-accountant review.
Source-cited draft.Written from sources but not reviewed by a licensed practitioner, so it may be incomplete or wrong. General reference only; don't file or take a position on it without professional review.
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Common entity — limited liability company (SARL)
Société à Responsabilité Limitée — most common form for SMEsOHADA Uniform Act on Commercial Companies (AUSCGIE)
Entity — public limited company (SA)
Société Anonyme — for larger businesses; can be single-shareholder (SAU)OHADA Uniform Act on Commercial Companies (AUSCGIE)
Entity — simplified joint-stock company (SAS)
Société par Actions Simplifiée — flexible governance form available under OHADAOHADA Uniform Act on Commercial Companies (AUSCGIE)
SARL minimum share capital
No mandatory statutory minimum since OHADA reform; commonly set at FCFA 100,000 (capital freely fixed in the statutes)OHADA Uniform Act on Commercial Companies (AUSCGIE)
SA minimum share capital
FCFA 10,000,000 (FCFA 100,000,000 if making a public offering)OHADA Uniform Act on Commercial Companies (AUSCGIE)
Registration body
Registre du Commerce et du Crédit Mobilier (RCCM) via the Maison de l'Entreprise (one-stop shop)OHADA Uniform Act / Maison de l'Entreprise du Niger
Core incorporation steps
Reserve name, draft and notarise statutes, deposit capital, register at RCCM, obtain tax ID (NIF), register with CNSS — combined at the one-stop shopMaison de l'Entreprise du Niger / OHADAView source ↗
Typical incorporation timeline
Around 3 working days for basic registration via the one-stop shopMaison de l'Entreprise du Niger
Tax identification
Numéro d'Identification Fiscale (NIF) issued by the DGI at incorporationDirection Générale des Impôts (Niger)
Core annual compliance
Annual financial statements (SYSCOHADA), corporate tax return, ITS/CNSS payroll declarations, monthly TVA returns, business licence (patente)Code Général des Impôts (Niger) / OHADA / SYSCOHADA
Rendered from the canonical facts model. General reference only — confirm with a qualified professional before acting.
Company law in Niger follows the OHADA Uniform Act on Commercial Companies. Incorporation is centralised through the one-stop shop (Maison de l'Entreprise / Guichet Unique). The figures below are an unverified draft and must be confirmed by a licensed Niger advisor.
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Other Niger computations in the OpenAccountants Tax Library.