West Africa · Executive briefing
Nigeria
Africa's largest consumer market, entered through a federal one-stop centre but delivered across many separate federal, state and local authorities.
Start with NIPC's One Stop Investment Centre (OSIC), which coordinates 17 agencies.
What to know: Companies with foreign participation must register with NIPC. Plan for federal, state and sector routing.
- Corporate tax
- Standard CIT with size-based rates; confirm current schedule with FIRS
- Minimum capital
- Sector-dependent; higher thresholds for regulated activities
- Company setup
- Digital incorporation via CAC
- Gateway
- NIPC One Stop Investment Centre
01
Market at a glance
- Largest population and consumer base on the continent, concentrated around Lagos, Abuja and Port Harcourt.
- Federal structure means commercial conditions differ materially by state.
- Pioneer Status Incentive was repealed with effect from 1 January 2026.
Worth knowing: Federal registration is only the beginning. State-level premises, environmental, sector and local government requirements sit outside the one-stop centre and are frequently discovered late.
02
Your entry path
03
Advantages
Economic Development Tax Incentive (EDTI)
Becomes the master investment incentive from 15 July 2026, replacing the previous Pioneer Status regime.
Pioneer Status Incentive , repealed
Repealed with effect from 1 January 2026.
INZIRA is not a government body. We do not issue licences or guarantee eligibility. Regulatory detail is published in the language of the official source. Navigation and summaries are translated.