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Entry visa allowing the holder to regularize their stay by obtaining a CERPAC; essentially a transitional visa — holders must apply for CERPAC within 90 days of arrival.
The main long-term residence and work permit for expatriates; issued by Nigeria Immigration Service via employer sponsorship. Fee is USD 2,000 per 2-year cycle; biometric enrollment required.
Short-stay visa for attending meetings, conferences, or business activities; does not authorize employment. Requires an invitation letter from a Nigerian company and proof of onward travel.
For short-term technical assignments or project-based work; requires employer sponsorship and approval from the Nigerian Immigration Service. Often used while awaiting CERPAC processing.
Nigeria requires most foreign nationals to obtain a visa before arrival, with the Subject to Regularization (STR) visa being the first step for long-term stays. The STR must be converted to a Combined Expatriate Residence Permit and Aliens Card (CERPAC) within 90 days of arrival. The Nigeria Start-Up Act of 2022 introduced provisions for tech startup founders and employees, and a Digital Nomad Visa has been proposed but not yet launched as of 2024.
Foreign workers need an Expatriate Quota allocation approved by the Nigeria Immigration Service (NIS) and Ministry of Interior for their employer, before applying for a Business or Employment visa. Employers must justify each expatriate position and commit to training Nigerian understudies to eventually replace the expatriate. Positions are company-specific, and changing employers requires a new quota and CERPAC.
Spouses and children of expatriate permit holders can obtain dependent residence permits (CERPAC dependent category). The process requires the primary holder CERPAC, marriage certificate, and birth certificates for children. Dependents cannot work without their own separate Expatriate Quota and CERPAC.
Nigeria taxes residents on worldwide income at progressive rates from 7% to 24%. Expatriates working in Nigeria are taxed on their Nigerian-sourced employment income regardless of where it is paid. Nigeria has tax treaties with about 13 countries. The corporate income tax is 30% for large companies (reduced rates for small businesses). Value Added Tax is 7.5%.
Nigeria public healthcare is severely underfunded and not recommended for expatriates. International companies typically fly employees to South Africa or Europe for serious medical treatment. Expats in Lagos and Abuja use private clinics such as Reddington Hospital and Eko Hospital. Comprehensive international health insurance with medical evacuation is absolutely essential.
Major banks include Access Bank, GTBank (Guaranty Trust), Zenith Bank, First Bank, and UBA. Opening a business or personal account requires a CERPAC or valid visa, passport, and corporate documents for business accounts. The naira has faced significant devaluation; many businesses transact in USD. Fintech platforms (Flutterwave, Paystack) are widely used for digital payments.
Nigeria does not have a formal golden visa or passive investment residency program. Foreign investors who establish businesses in Nigeria and hold at least 10% equity can apply for a Business Permit and subsequently a CERPAC. Minimum paid-up share capital requirements vary by sector (e.g., $100,000 for general trading companies). The NIPC (Nigerian Investment Promotion Commission) facilitates foreign investment registration.