Loi n° 2014-09, Code des investissements
In forceLoi n° 2014-09, Code des investissements en République du Niger, du 16 avril 2014
Applies to both
Article 1 states the Code's purpose as favouring the development of socio-economic activities by stimulating investment, and article 4 lists eighteen eligible activity categories open to any natural or legal person regardless of nationality, none of them information technology, telecommunications, or data-center infrastructure; article 5 excludes purely commercial activities and mineral and petroleum exploration, which fall instead under the OHADA uniform acts, the Mining Code, and the Petroleum Code.
Article 16 institutes three privileged regimes (a promotional regime, a conventional regime, and a free-zone regime), and an approved enterprise receives a total exemption from duties and taxes, including value-added tax, on the equipment, materials and services needed to carry out its investment programme during the realisation phase (article 32), and further exemptions from customs duties and from the lump-sum minimum tax, the business tax and the property tax during the operating phase (articles 34 and 35).
No provision addresses electricity grid interconnection, water utilities, construction permitting, or air emissions as such; permitting instead runs through a single administrative window (guichet unique) created by article 3.
Source: Full text of law