NG · N 6°31′ · E 3°23′
Nigeria
Nigeria is a major West African consumer and trade market, suited to local sales, distribution, and project operations. Foreign investors generally use a locally incorporated private company and must plan investment registration, operating permits, tax, and sector regulation.
Gateway to West Africa’s largest consumer market.
Private Company Limited by Shares (Ltd)
Talk to an advisorKey points on one page.
- Tax
- CIT 30%; 0% for small companies; 4% development levy; 15% minimum ETR for certain large or multinational businesses
- Shareholders and directors
- At least 1 shareholder and 2 directors; directors may be non-resident
- Share capital
- Foreign participation is commonly structured with ₦100m issued share capital; regulated sectors may require more
- Local requirements
- Nigerian registered address; foreign-investment projects commonly complete NIPC registration and a Business Permit
- Annual maintenance
- CAC annual return; NIPC annual status renewal; NRS tax return with audited accounts
- Incorporation timeline
- Approx. 2–6 weeks, subject to licences and document review
- Public disclosure
- Director, shareholder, and PSC data are filed; PSCs with 5% ownership or control are searchable
Facts last checked · 2026-10-23
This page summarises publicly available regulations for general reference only and does not constitute legal or tax advice. Rules in each jurisdiction may change at any time; please confirm the latest position with an Offshore Isle advisor.
References (6)›
02 · Advantages
Why Nigeria
- 01West Africa’s largest population and consumer market; English is a main business language
- 02Full foreign ownership is generally possible outside restricted or regulated sectors
- 03CAC incorporation is online and has published service targets
03 · Requirements
Formation requirements
- Provide shareholder, director, ultimate-beneficial-owner, and Nigerian registered-address details
- Foreign-investment projects commonly complete NIPC registration and a Business Permit; expatriate hires need an expatriate quota
- Check sector licences, capital, and local-content rules before incorporating
04 · Compliance
Annual compliance
- File the CAC annual return and update director, shareholder, and PSC changes promptly
- File the NRS annual tax return and audited accounts, normally within 6 months of year-end
- File monthly VAT returns where taxable; NIPC registrants renew operating status annually
After incorporation, Offshore Isle sets a compliance calendar. We remind you in advance of annual returns, renewals and filings, and handle them on your behalf.
Consult · 预约顾问
Incorporate a
Nigeria company.
Share your use case and shareholding. An advisor will confirm feasibility and provide an itemized quote.
Thank you. We have received your inquiry.
An advisor will contact you within 2 business hours. For urgent matters, call us at 400-860-5600。