State Incentives

The Niger State Sector Specific Investment Incentives Policy is predicated on the need to attract and retain beneficial domestic and foreign investments, as well as mobilizing MSMEs to participate and invest in the agribusiness value chain and other priority sectors.

The Niger State applicable incentives offering is therefore designed to complement and serve as additional incentives to existing incentives offered by the Federal Government.

Niger State Agribusiness Investment Incentives Policy

• All agricultural and agro-industrial machines and equipment enjoy zero percent (0%) duty.

• Companies in the agro-allied business do not have their capital allowance restricted.
It is granted in full i.e. 100%.

• Agribusiness is tax free. The payments of minimum tax by companies that make small or no profits at all do not apply to agro-allied business.

Sector Policy on Tourism

• For investment above N1 Billion, in addition to the Consolidation and Stabilization Incentives, the investment shall qualify for 10 free land lease.

• Where the Investment is a Mega Project, or engage in activity not contemplated by this Policy, with investment outlay of up to N5 Billion, Special Negotiated Incentives shall apply base on the merit of the project.

• To empower MSMEs to participate in Tourism Value Chain the following incentives shall apply

Sector Policy on Tourism

• For Consolidation and Stabilization Incentives shall be granted to all new infrastructure investment between N5-10 Billion, i.e. Exemption from payment of State imposed levies/charges during the first Five (5) years of entry.

Sector Policy on Solid Minerals

• For investors with Federal Government Mining Licenses operating in Niger State, the following incentives shall apply:

1. Negotiated Special Incentive for investments of up to N5 Billion, this is in additional to the Consolidation and Stabilization Incentive with resultant exemptions.

2. Investments of between N2.5 – N5 Billion are qualified for the Consolidation and Stabilization Incentive with resultant exemptions from payments of State imposed taxes/levies.