Four American and five Niger soldiers were killed in a 2017 jihadist attack in same region.
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Villagers fled the attack but returned on Tuesday to bury the dead left amid the charred wreckage of their homes.
ISWAP fighters on Friday launched an assault on the base at Mararrabar Kimba, 135 kilometres (85 miles) from the state capital, Maiduguri.
The dead included both children and the aged and began at around 10 pm and lasted until about 1 am Friday
The jihadists burnt the base along with an armoured vehicle and a primary school.
Two female suicide bombers blew themselves up and gunmen then attacked civilians
The insurgents also burnt houses and left with two army vehicles.