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Nigeria × Technology, Data & Cyber
Data, cyber and technology rules for running a digital business internationally. 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
21:00
Local time
What the rules say in Nigeria
From the Nigeria market guide: the points that matter most for technology, data & cyber, 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 Nigeria Data Protection Act 2023 was signed into law on 12 June 2023 and established the Nigeria Data Protection Commission to oversee its implementation.
Nigeria Data Protection Commission (NDPC) · checked 2026-10-19Before transferring personal data abroad, a controller or processor must ensure adequate protection, for example through an adequacy decision or by submitting a cross-border data transfer instrument to the Commission for approval, or rely on another lawful basis such as consent or contract.
Nigeria Data Protection Act 2023, sections 41-43.Nigeria Data Protection Commission (NDPC) · checked 2026-10-19The remedial fee for a data controller or processor of major importance can reach the greater of N10 million and 2 percent of annual gross revenue for the preceding year, and for others the greater of N2 million and 2 percent.
Nigeria Data Protection Commission (NDPC) · checked 2026-10-19Compliance audit returns must be filed with the Commission through a licensed Data Protection Compliance Organisation before 31 March each year.
GAID 2025, Articles 10.7 and 10.8; organisations processing data of fewer than 200 data subjects in the ordinary high level category do not file returns but must renew registration annually.Nigeria Data Protection Commission (NDPC) · checked 2026-10-19Once the Nigeria Revenue Service deploys an Electronic Fiscal System, any person making a taxable supply must use it to record and report all supplies.
Transition arrangements and regulations to be specified by the Service.Nigeria Revenue Service (NRS) · checked 2026-10-19Read the full guide: Data protection and cyber
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Also in Nigeria
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