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As part of the diagnostic and strengthening of the legal and regulatory framework for the mining sector in Niger, Ginger SOFRECO conducted a study aimed at reforming the country's mining code to modernize it and align it with international best practices. The project also included the preparation of an implementing text governing the tax regime for mining activities with a view to improving the economic benefits of these activities for the population and reducing their environmental impact. Our team, composed of a mining tax expert and a specialist in international mining legislation, carried out an assessment of the current mining legislation and regulations and was able to propose a draft mining law (Mining Code), model mining agreements, a transitional decree and an implementing decree establishing the tax regime applicable to mining activities.