Nigeria
Policy review
Policy measures (showing 5/14)
- Increases taxes on investment and introduces minimum effective tax rate for certain MNEs - 26/06/2025
- Introduces tax incentives for companies in the upstream petroleum sector - 15/04/2025
- Electricity Act 2023 liberalizes the sector and promotes renewables - 09/06/2023
- Adopts the Nigeria Investment Policy - 10/05/2023
- Allows the investment promotion agency to negotiate incentives for strategic investments - 14/02/2023
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Laws
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Investment laws
- Nigerian Investment Promotion Commission Act - 1995
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Investment policies
- Nigeria Investment Policy 2023-2027 - 2023
International investment agreements
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Bilateral investment treaties (BITs) (showing 5/31)
- Morocco - Nigeria BIT (2016) - Date of signature: 03/12/2016 Full text: en
- Nigeria - Singapore BIT (2016) - Date of signature: 04/11/2016 Full text: en
- Nigeria - United Arab Emirates BIT (2016) - Date of signature: 18/01/2016 Full text: en
- Canada - Nigeria BIT (2014) - Date of signature: 06/05/2014 Full text: en
- Austria - Nigeria BIT (2013) - Date of signature: 08/04/2013 Full text: en
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Treaties with investment provisions (TIPs) (showing 5/16)
- Nigeria - United Arab Emirates CEPA (2026) - Date of signature: 13/01/2026
- ACP - EU Samoa Agreement (2023) - Date of signature: 15/11/2023 Full text: en
- AfCFTA Protocol on Investment (2023) - Date of signature: 19/02/2023 Full text: en | fr | ar | es | pt
- ECOWAS Common Investment Code (ECOWIC) (2019) - Date of signature: 22/12/2019 Full text: en
- AfCFTA (2018) - Date of signature: 21/03/2018 Full text: en | fr | ar | pt
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