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Nigeria × Government & Regulatory Affairs
Licences, approvals and dealing with regulators. In Nigeria, that means local law, local regulators and local practice, handled by a qualified professional who practises there.
On request
No WONE Global Partner holds this yet. Send us your requirement: WONE Global confirms whether a vetted Associate firm can act, tells you who it is and checks for conflicts before any work begins.
Bring a requirement →Lagos · Tuesday 3 November
21:53
Local time
What the rules say in Nigeria
From the Nigeria market guide: the points that matter most for government & regulatory affairs, each with the source it was checked against.
Essentials guide · Source-checked research100% of statements checked against a source38 checked against an official source0 checked against a secondary sourceChecked 2026-10-19Not yet professionally reviewed
The NIPC Act permits foreign ownership of any enterprise, up to 100 percent, except for a negative list covering arms and ammunition, narcotics, military and paramilitary wear and items added by the Federal Executive Council.
Sector regulators may impose their own ownership limits.Nigerian Investment Promotion Commission (NIPC) · checked 2026-10-19The Economic Development Tax Incentive replaces Pioneer Status with a tax credit of 5 percent a year of qualifying capital expenditure for five years, available only in priority sectors and applied for through NIPC.
Nigeria Tax Act 2025, sections 166-183 and Tenth Schedule; unused credits may be carried forward for five years.Nigerian Investment Promotion Commission (NIPC) · checked 2026-10-19Approved enterprises in NEPZA export processing zones are exempt from federal, state and local government taxes on income from zone operations and may be 100 percent foreign owned.
NEPZA Act, Cap. N107 LFN 2004.Nigerian Investment Promotion Commission (NIPC) · checked 2026-10-19Oil and gas free zone enterprises receive a tax holiday from federal, state and local taxes and a 75 percent duty rebate on raw materials processed in the zone.
Oil and Gas Free Zones Authority (OGFZA) regime.Nigerian Investment Promotion Commission (NIPC) · checked 2026-10-19Read the full guide: Entry, investment and company formation · Licensing, incentives and sector rules
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Also in Nigeria
Appointed services show their named professional. Open positions link directly to the Expression of Interest form.
Cases
The cases this service leads or joins, each with what is at stake, how WONE Global handles it and who handles it in Nigeria.
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