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Procedures Relative to Foreign Investment

Freedom of Establishment
The Government supports anti-competitive business practises and protects private property in accordance with the NIPC Decree of 1995.

Industries considered crucial to national security, such as weapons, ammunition, military and paramilitary clothing, are not open to private investment.

Acquisition of Holdings
The NIPC Act of 1995 liberalized the ownership structure of business in Nigeria, so that foreign investors can now own and control 100 percent of the shares in any company (as opposed to the earlier arrangement of 40 to 60 percent-40 percent in favor of Nigerians), except in the oil and gas sector where investment is limited to joint ventures or production-sharing agreements.
Obligation to Declare
Every company must be registered with the Corporate Affairs Commission (CAC) and stamp duty must be paid to the Federal Inland Revenue Service (FIRS). Every company with foreign participation must also be registered with the Nigerian Investment Promotion Commission (NIPC) and a business license and an expatriate quota must be obtained from the Ministry of Interior.
The financial statements must be prepared annually and submitted to the CAC.

To learn more about the registration process, please visit NIPC website or the World Bank report.

Competent Organisation For the Declaration
Corporate Affairs Commission (CAC)
 Nigerian Investment Promotion Commission (NIPC)
Requests For Specific Authorisations
All companies must register by the CAC.

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Actualitzacions: March 2025

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