Niger: oil levies and the Niger-Benin pipeline
- Main law
- Law No. 2017-63 on the Petroleum Code 1
- Royalty sharing
- 85% to the state budget, 15% to host regions and communes 1
- Hydrocarbon revenue, 2022
- 154.409 billion FCFA 3
- Ad valorem royalty paid, 2022
- 26.262 billion FCFA 3
- Crude production, 2022
- 6.4 million barrels 3
- Production capacity
- About 110,000 barrels per day 2
- Pipeline export capacity
- About 90,000 barrels per day 2
- Crude exported to end of 2024
- 10.1 million barrels 4
- EITI status
- Member since 13 February 2020, yet to be assessed 1
The legal framework
The Petroleum Code governs oil and gas in Niger. The EITI cites Law No. 2017-63 on the Petroleum Code 1. The main taxes on extractive companies are capital gains tax, profit tax and royalties, under the Tax Code 1.
Under Article 146 of the Petroleum Code, 85% of oil and gas ad valorem royalties, fixed fees and surface royalties go to the state budget. The other 15% goes to the regions and communes that host extractive activity 1.
What oil companies paid in 2022
Niger's 2022 EITI report was published in December 2024. The independent administrator, BDO LLP, signed it on 31 December 2024 3. It puts total extractive revenue at 189.843 billion FCFA and hydrocarbon revenue at 154.409 billion FCFA 3.
| Hydrocarbon payment, 2022 | Amount | Collected by |
|---|---|---|
| Value added tax 3 | 37.906 billion FCFA 3 | Not stated 3 |
| Ad valorem royalty (RAV) 3 | 26.262 billion FCFA 3 | DGI 3 |
| Tax oil 3 | 22.060 billion FCFA 3 | DGI 3 |
| Corporate profit tax 3 | 13.506 billion FCFA 3 | DGI and DGD 3 |
| Payroll tax 3 | 8.208 billion FCFA 3 | Not stated 3 |
| Other taxes 3 | 46.466 billion FCFA 3 | Not stated 3 |
Production and refining
Niger produced 6.4 million barrels of crude in 2022, worth 213 billion FCFA. All of it came from the Agadem field, operated by CNPC NP 3.
All 2022 production went to the SORAZ refinery, which is 40% owned by the State of Niger 3. The EITI report lists profit oil as a payment collected by the treasury directorate DGTCP 3.
Exports through Benin
The IMF said in January 2025 that oil exports began in May 2024 and were disrupted by political tensions with Benin 2. Exports through the pipeline stopped over July and August 2024 and fully resumed in September 2.
The IMF puts production capacity at about 110,000 barrels per day and export capacity through the Niger-Benin pipeline at 90,000 barrels per day 2. A total of 10.1 million barrels were exported through the end of 2024 4.
The 2022 EITI report lists the pipeline company WAPCO as a transport company that made 2.335 billion FCFA of oil sector payments in 2022 3. Transit fee terms for the pipeline could not be confirmed from a primary source.
Revenue outlook and EITI status
The IMF July 2025 report projects natural resource revenue of CFAF 517 billion in 2025, up from an estimated CFAF 284 billion in 2024 4. It says a decree setting the reference price formula for an oil stabilization fund was adopted in June 2025 4.
Niger rejoined the EITI on 13 February 2020. It was placed under enhanced scrutiny after the July 2023 military takeover. Its next Validation begins on 1 October 2026 1.
The sources differ on exports. The EITI country page, read on 20 October 2026, says Niger does not yet export crude 1. IMF reports of January 2025 and July 2025 say exports began in May 2024 2,4.
Common questions
What royalty does Niger charge on oil?
Niger charges an ad valorem royalty. Oil companies paid 26.262 billion FCFA of it in 2022, according to the 2022 EITI report 3. The rate could not be confirmed from a primary source.
Who gets Niger's oil royalties?
Under Article 146 of the Petroleum Code, 85% goes to the state budget and 15% to host regions and communes 1.
When did Niger start exporting crude through Benin?
In May 2024, according to the IMF. Exports stopped in July and August 2024 and resumed in September 2.
How much crude can the Niger-Benin pipeline carry?
The IMF puts export capacity through the pipeline at about 90,000 barrels per day 2.
Rules and fees change. Check the official site linked above before you apply or pay. Spotted an error? Email [email protected] with the official link.
Sources
- EITI: Niger country page (accessed 20 October 2026)
- IMF: Niger 2024 Article IV Consultation and Sixth Review under the ECF, Country Report No. 25/25 (January 2025)
- ITIE Niger, BDO LLP: Niger 2022 EITI Report (December 2024)
- IMF: Niger, Country Report No. 25/200 (July 2025)
Related
- Pipeline transit fees for landlocked oil producers, explained
How landlocked producers pay to move crude to the sea, with fees from the Sudan and South Sudan deal, the Chad-Cameroon pipeline and Uganda's EACOP law.
- Chad: oil royalties, taxes and pipeline transit
Chad's crude oil royalty rates, corporate tax and tax oil, Chad-Cameroon pipeline transit charges and the latest Chad EITI figures for 2023.
- Algeria: royalties and taxes on crude oil under Law 19-13
Algeria's crude oil royalty, petroleum income tax and contract types under Hydrocarbons Law 19-13 of 11 December 2019, and who collects the royalty.
- Libya: royalties, taxes and NOC take on crude oil
How Libya takes its share of crude under the 1955 Petroleum Law and EPSA contracts, with 2025 oil revenue and royalty figures from the central bank.
- How to read an EITI country report
What the payment tables in an EITI report show, how reconciliation and materiality work, and where to find each country's reports and data.
- Angola: petroleum production, income and transaction taxes
Angola's petroleum production tax, petroleum income tax and transaction tax, ANPG's role as National Concessionaire and the latest Angola EITI figures.