The investment code allows for tax breaks, though terms are to be negotiated with the Ministry of Commerce and Private Sector Promotion on a case-by-case basis. Most investors benefit from special tax treatment and tariff protection for varying periods depending on the level and location of investment.

Niger offers incentives that are dependent on the size of the investment and number of jobs created. The Investment Code offers VAT-inclusive tax exemptions depending on the size of the business. Potential tax exemptions include start-up costs; property, industrial and commercial profits; services and materials required for production; and energy use. Exemption periods range from ten to fifteen years and include waivers of duties and license fees. There are no restrictions on foreign companies opening a local office in Niger, though they must obtain a business certificate from the Ministry of Commerce.

The Investment Code has established three different tiers of privileges for investors, listed below.

• Tier 1: Promotional tier, for investments of 25 million CFA francs (US$35,000) or above.
• Tier 2: Priority tier, for investments of 50 million CFA francs (US$70,000) or above.
• Tier 3: Conventional tier, for large businesses with investments of at least 2 billion CFA approximately (US$4 million).

During the investment phase, the approved investments are exempt from import duties and taxes on material and equipment needed for the project, except when available locally. The advantages provided during the operational phase include exemption from profit tax (35 per cent). Apart from these regimes, two additional incentive schemes are part of the Investment Code. These apply to companies operating in remote regions, energy, agro-industry, and low-cost housing sectors.

http://www.state.gov/e/eb/rls/othr/ics/2013/204706.htm