We report structural and electronic properties of Na$_2$Ni$_3$S$_4$, a quasi-two-dimensional compound composed of alternating layers of [Ni$_3$S$_4$]$^{2-}$ and Na$^{+}$. The compound features a remarkable Ni-based kagome lattice with a square planar configuration of four surrounding S atoms for each Ni atom. Magnetization and electrical measurements reveal a weak paramagnetic insulator with a gap of about 0.5 eV. Our band structure calculation highlights a set of topological flat bands of the kagome lattice derived from the rotated d$_{xz}$-orbital with $C_\mathrm{3}$ + $T$ symmetry in the presence of crystal-field splitting.