Niger

Starting a Business in

Niger

Listed below is a detailed summary of the bureaucratic and legal hurdles an entrepreneur must overcome in order to incorporate and register a new firm, along with their associated time and set-up costs.  It examines the procedures, time and cost involved in launching a commercial or industrial firm with up to 50 employees and start-up capital of 10 times the economy's per-capita gross national income (GNI).

The information appearing on this page was collected as part of the Doing Business project, which measures and compares regulations relevant to the life cycle of a small- to medium-sized domestic business in 183 economies. The most recent round of data collection for the project was completed in June 2011.

  • Standardized Company

  • Legal Form: Société à Responsabilité Limitée (Limited liability company)
  • City: Niamey

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No. Procedure Time to Complete Associated Costs
1 Have a notary prepare and notarize the company bylaws

The notary public will witness the signing of the bylaws and present the documents for registration. A document entitled "a notarized declaration of capital subscription and payment" is also annexed to the statutes.
5 days 3% of capial
2 Deposit the initial capital in a bank and obtain a receipt

Under Article 313 of the Uniform Act (the company law of the Organization for the Harmonization of Business Law in Africa), founders are required to deposit the startup capital in a bank or with a notary.
1 day no charge
3 Register company statutes

A limited liability company’s deed has approximately six sheets (if it is completed on both sides); at least four originals are needed (for the notary public, for the services of the recording, for the clerk's office, and for the interested party). Each sheet is stamped with FCFA 1,500. The fiscal stamps are sold at the Services of the Taxes and the Treasury.
1 day XOF 6,000 fixed registration fees and XOF 15,000 for stamps (10 pages x XOF 1500)
4 File documents with the Commercial Registry at the Greffe du Tribunal (RCCM)

According to the Organization for the Harmonization of Business Law in Africa, the company has to verify the uniqueness of the company name, which is done at the clerk's office of the court of first instance holding commercial jurisdiction over the company. If a firm does not reserve its name, it has the obligation to make sure that the name does not already exist—through a search for anteriority (recherche d’antériorité). To avoid useless expenditure (the inscription with the Registry of Commerce is done after recording), it is advisable to do the name search before the signature of the statutes. However, based on a circular letter of March 13, 2006, name verification is no longer required for company registration at the clerk’s office.
Cost: fees payable to the One Stop Shop, which totals FCFA 9,000 for all services: FCFA 5,000 for the basic service including assistance with fiscal registration, plus 2,000 for Social Security and 2,000 of ANPE notification, plus FCFA 35,000 registration fee (FCFA 20,000 stamp tax for the Greffe + FCFA 25,000 stamp taxe for registry) plus FCFA 29,500 for deposit with legal clerk
2 days XOF 29,500 (Frais de depôt) for deposit with legal clerk + XOF 45,000 registration fee (XOF 20,000 (Frais d'actes) stamp tax for the Greffe + XOF 25,000 stamp taxe for registry)
5 Publish the company formation notice

Within 15 days of registering the company, the company should publish a notice in a newspaper or the Official Journal. A certificate is issued at the time of the receipt of the text and is published a month later. The fee of the Official Journal is FCFA 3,000 per line; in the newspaper "The Sahel," the total cost of an insertion varies according to the size, from FCFA 35,000 to FCFA 150,000. the common practice is to publish at Sahel.
1 day XOF 35000
6 Register with the tax authorities representatives at RCCM

No later than a month after establishing the company, the founders must file a declaration of existence “déclaration d’existence.” This is necessary to complete three other formalities.
- Obtain an identification number (numéro d’identification fiscale), which is required when dealing with state tax administration. The number can also be obtained at the one stop shop (Centre de Formalités d’Entreprises, CFE).
- Register for the industrial and commercial benefit tax (BIC), on presentation of the annual balance sheet.
- Request a notebook of monthly payment of the single tax on the treatment and wages (IUTS).

The scheduled industrial and commercial benefit tax (IC/BIC) is paid in advance in two installments. The first installment is due by August 1 each year, and the second is due by November 1. The company will also pay the expenses of registering the leasing contract of the building where its office is located.

In March 2006, the National Council of Private Investment decided to eliminate the requirement to pay part of the business license tax (patente) at the time of registration. This decision became effective through circular letter dated June 2006.
5 days XOF 3,500
* 7 Obtain criminal certificate of directors

According to the Organization for the Harmonization of Business Law in Africa, the company has to provide criminal records of the directors. Criminal records need to be less than 3 months old. Based on a circular letter of March 13, 2006, the criminal records can be provided after company registration at the clerk’s office.
1 day, simultaneous with procedure 6 XOF 500
8 Register with the Caisse Nationale de Sécurité Sociale (CNSS)

Affiliation with the Caisse Nationale de Sécurité Sociale (CNSS) will cover three benefits (family allowances, pension and industrial accident and occupational injuries) managed by this institution. Contribution is 17% of the quarterly wages with a maximum FCFA750.000 (15,4% from the employer and 1,6% from the employee). The procedure can also be completed at the one-stop shop (Centre de Formalités d’Entreprises, CFE).
1 day no charge
9 Register with the Agence Nationale de la Promotion de l’Emploi (ANPE)

The procedure can also be completed at the one stop shop (Centre de Formalités d’Entreprises, CFE).
1 day XOF 1,000 per local worker, assuming 10 workers
* Takes place simultaneously with another procedure.
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