United States Department of State

Niger United States Department of State

Niger is open to Foreign Direct Investment (FDI) and has adopted new tax and investment codes which the Government of Niger (GON) is working to implement. The GON has negotiated with companies interested in investing, but several international business representatives note what they believe are "unrealistic expectations," saying the GON has dreams of collecting unfairly high taxes in sectors including telecommunications and extractive industries. However, the GON negotiates with businesses and regularly waives taxes for companies involved in importation, exportation and production of goods in Niger. The GON is working to strike the balance between attracting investors and collecting taxes at a fair rate; it is flexible when a solid case is made. Under the Investment Code, industrial investments can enjoy some tax and customs exemptions, including in some cases exemptions from the value-added tax (VAT).