Niamey, Niger, 15 September 2026 (ECA) – The United Nations Economic Commission for Africa (ECA), through its Sub-Regional Office for West Africa, is providing high-level technical support to Niger to strengthen the operational capacity of officials of the Directorate General of Taxes (DGI) in transfer pricing.
Launched on 14 September 2026 in Niamey by the Government of Niger, through the Ministry of Economy and Finance, the initiative is part of ECA’s continued support to Niger’s domestic resource mobilization reform efforts.
This high-level technical support follows a comprehensive assessment of Niger’s domestic resource mobilization system conducted by ECA in 2025. The assessment identified the strengthening of international taxation, tax risk analysis and specialized tax audits as priority areas for reform. Its findings and reform priorities were subsequently validated in 2026.
Speaking at the opening ceremony of the programme, Mr. Sama Mamane, Secretary-General of the Ministry of Economy and Finance, highlighted the practical importance of strengthening specialized expertise within the DGI.
“This training module is particularly important. It will enable DGI officials to gain a solid understanding of the fundamentals of the arm’s-length principle, master the methodology for conducting a functional analysis of associated enterprises, and become proficient in the various internationally recognized transfer pricing methods.”
He stressed that “once effectively applied, these tools will provide a concrete lever to improve the effectiveness of our tax audits and secure revenues that currently partly escape our tax administration.”
For Ms. Ngone Diop, Director of ECA’s Sub-Regional Office for West Africa, the initiative responds to significant challenges identified through ECA’s diagnostic of Niger’s domestic resource mobilization system.
“The results of this assessment highlight the scale of the challenges, but also the significance of the existing potential.”
The assessment estimated Niger’s tax-to-GDP ratio at approximately 8.05 per cent, below the international minimum benchmark of 15 per cent for developing countries and the regional target of 20 per cent set within the West African Economic and Monetary Union (WAEMU).
It also found that the informal sector accounts for an estimated 55–65 per cent of GDP, while tax expenditures represent approximately 49.3 per cent of tax revenues. Tax arrears were estimated at CFA franc 225 billion, while the collection rate for amounts identified through tax audits remains at 19.1 per cent.
Ngone Diop stressed that: “Strengthening the administration and oversight of transfer pricing is an essential tool for protecting Niger’s tax base, reducing the risk of artificial profit shifting and ensuring fairer taxation of economic activities carried out within its territory.”
Bringing together more than 30 DGI officials from 14 to 25 September 2026, the technical support aims to strengthen the effectiveness of the tax administration, better protect the tax base and increase domestic resource mobilization, thereby helping to expand fiscal space and strengthen Niger’s economic resilience.
Issued by:
Communications Section
Economic Commission for Africa
PO Box 3001
Addis Ababa
Ethiopia
Tel: +251 11 551 5826
E-mail: eca-info@un.org