Niger company structures: at a glance

Hawksford

Last updated: 17 September 2026 |

Africa | Niger

Options for registering companies in Niger

Niger is a West African state whose commercial company framework is governed by OHADA business law. The country uses the West African CFA franc and applies the regional OHADA system for commercial registration.

Commercial entities and foreign-company establishments are registered through the Registre du Commerce et du Crédit Mobilier. The Maison de l’Entreprise supports business registration, while OHADA law recognises SARLs, branches and representation or liaison offices.

The corporate structures differ in legal separation, tax exposure, capital requirements and operational control, which directly affects how foreign companies establish local operations.

Niger offers international investors the following legal structures for establishing a local presence:

Limited liability company (Société à responsabilité limitée, SARL)

A SARL is an OHADA commercial company with separate legal personality and members’ liability generally limited to their agreed contributions.

A SARL is a separate commercial company whose members are generally liable only for their contributions. Unlike a branch, it has legal personality independent from its owners.
A SARL is commonly used for trading, services, manufacturing and other operating activities in Niger. The structure conducts business and enters contracts in its own registered name.
No fixed statutory minimum capital applies under Niger’s Decree No. 2017-284. The members set the share capital and nominal value of the ownership interests in the articles.
A SARL is governed by one or more managers appointed under its articles and OHADA law.
The corporate income tax rate is 30%.
The SARL must be registered in the RCCM and maintain corporate and accounting records under applicable law. Capital and management particulars are recorded during registration.
In contrast to a branch, a SARL separates the local company’s legal identity from its members. Regulated activities cannot be undertaken without the relevant sector licence.

Branch office (Succursale)

A branch office is an establishment of a foreign company that conducts local activities without obtaining legal personality separate from its overseas owner.

A succursale is not a separate legal entity from the foreign company that owns it. Unlike a SARL, its rights and obligations remain within the assets of the overseas company.
A branch is commonly used by foreign companies for direct commercial, industrial or service operations in Niger. It operates as an establishment of its foreign owner.
No separate share capital applies to a branch under the OHADA establishment framework. Its operating resources are provided by the foreign company rather than local members.
A branch must be registered through the RCCM and represented for its local operations.
The corporate income tax rate is 30%.
The RCCM registration records the foreign company, local establishment and relevant representation details. The branch remains subject to applicable accounting and reporting rules.
Unlike a SARL, a branch cannot create a separate liability shield around its Niger operations. Obligations arising locally remain directly connected to the foreign company.

Representative office (Bureau de représentation ou de liaison)

A representative office is an OHADA establishment used for representation or liaison and does not have legal personality separate from the foreign organisation.

A representative office is not a separate legal entity from the organisation that established it. In contrast to a branch, its role is limited to representation or liaison activities.
A representative office is commonly used for market observation, liaison and communication with local stakeholders. It supports the foreign organisation without direct commercial trade.
No separate share capital requirement is identified for a representation or liaison office under OHADA registration rules. Its expenses are funded by the foreign organisation.
The office must identify its foreign organisation and representation details in its RCCM filing.
A representative office cannot conduct direct commercial activity or generate trading revenue. Corporate income tax on trading profits is therefore not applicable to permitted activities.
The office must be declared through the RCCM framework using the prescribed legal-person registration form. Its registered information links the office to the foreign organisation.
In contrast to a branch, a representative office cannot trade, invoice customers or conduct revenue-generating operations. Commercial activity requires an appropriate registered structure.

Comparison of the common types of companies in Niger

Key information	Limited liability company (SARL)	Branch office (succursale)	Representative office
Commonly used for	All purposes	Specific projects	Marketing & research
Minimum capitalisation	XOF100,000	None	None
Limited liability	Yes	No	No
Time to incorporate	4 weeks	3 weeks	3 weeks
Tax rate (CIT)	30%	30%	Cannot trade
Resident management	No	Yes (resident representative)	Yes (resident representative)
Cost indication Includes Hawksford’s Fee	US$8,500	US$8,500	US$8,000

Any estimates published on Hawksford’s website set out indicative fees for entity formation, tax/VAT registration, a registered office address and estimated government filing fees. They do not include fees for additional services that may be required such as resident directors, licences for regulated activities, bank account setup, initial capital or other third-party charges. Actual setup costs can vary widely depending on the entity type, business activities, and structure. Terms and conditions apply. For a detailed, tailored quote, please contact us.

Updated on 17 September 2026

Information verified against Maison de l’Entreprise du Niger, Decree No. 2017-284 on SARL capital, OHADA Uniform Act on Commercial Companies and Economic Interest Groups and OHADA RCCM registration guidance.