Nigeria (NG)

Start anti-malarial medication and set up mosquito protection

Nigeria is a high-malaria-transmission country — it has the world's highest malaria burden. Anti-malarial prophylaxis (Malarone/Atovaquone-proguanil, Doxycycline, or Lariam/Mefloquine) must be started before arrival and continued throughout your stay. Mosquito nets, repellent (DEET 30–50%), and eliminating standing water around your home are essential additional measures.

Attend employer security briefing and establish daily check-in protocols

Nigeria requires all expats to understand the security environment. Your employer or international organisation should provide a security briefing covering: safe areas by city, restricted travel zones, kidnapping risk areas, checkpoint protocols, and emergency contacts. Establish a daily check-in protocol with your employer's security officer.

Get your Yellow Fever vaccination certificate (Yellow Card) before you travel

Yellow fever vaccination is mandatory for entering and leaving Nigeria under the International Health Regulations, checked by immigration officers at the airport. Infants under 9 months and adults over 60 are exempt. The certificate only becomes valid 10 days after vaccination, so it must not be your last-minute errand before departure. Since 11 July 2016, WHO rules make a valid certificate good for the vaccinated person's lifetime — it cannot be rejected as 'expired' after 10 years, and no booster can be demanded.

Register for a Tax Identification Number (TIN) with FIRS

All taxable persons in Nigeria, including expatriates with income in Nigeria, must register for a TIN with the Federal Inland Revenue Service (FIRS). The TIN is required for opening a bank account, salary processing, property transactions, and most formal financial activity. Register online at tin.jtb.gov.ng or at your nearest FIRS office.

File annual Personal Income Tax return with State IRS

Expatriates working in Nigeria pay Personal Income Tax (PIT) based on their Nigerian-sourced income. Your employer deducts tax monthly (Pay As You Earn — PAYE) and remits to the relevant State Internal Revenue Service. An annual tax return is filed with the state IRS where you are resident. Tax year: January 1 – December 31. Filing deadline: March 31.

Enrol for your National Identification Number (NIN)

The NIN is the 11-digit identity number for citizens AND foreigners legally resident in Nigeria — under the NIMC framework (renewed by the NIMC Act signed in June 2026), legal residents are registrable and you cannot process immigration documents or register a SIM without it. Foreigners enrol with a valid passport and residence permit proving legal stay. Since 2026 you can pre-enrol online (penrol.nimc.gov.ng), fill your biodata and print the pre-enrolment slip before visiting an NIMC centre for biometrics.

Register a baby born in Nigeria within 60 days

Births in Nigeria are registered with the National Population Commission (NPC). Registration is free within 60 days of birth; after that it counts as late registration and attracts a fine. The NPC runs a birth registration self-service portal to start the process online. For expat parents, the Nigerian birth certificate is the foundation document — you will also need it for your embassy's citizenship-by-descent and passport process, and for the baby's residence documentation.

Apply for CERPAC (Combined Expatriate Residence Permit and Aliens Card)

The CERPAC is Nigeria's mandatory residence permit and work authorisation card for all foreign nationals staying more than 60 days. It combines the residence permit and aliens registration into one card. Managed by the Nigeria Immigration Service (NIS). Your employer's HR handles the application, but you must attend in person for biometric capture. Valid for 1–2 years, renewable.

Get comprehensive vehicle insurance

Third-party vehicle insurance is mandatory in Nigeria under the Insurance Act. Comprehensive insurance is strongly recommended — Nigeria's urban roads have high accident rates, and vehicles are theft targets. Leadway, AXA Mansard, and Cornerstone Insurance are among the most reliable. Ensure your insurer has a fast claims process.

Get import permits before bringing your pet to Nigeria

Importing a dog or cat requires an import permit from the Chief Veterinary Officer (Federal Department of Veterinary and Pest Control Services, Area 11, Abuja) plus clearance from the Nigeria Agricultural Quarantine Service (NAQS). Your pet needs an ISO 11784/11785 15-digit microchip, rabies vaccination administered between 30 days and 12 months before entry, acceptable rabies titer test results, and a veterinary health certificate. Pets enter via Murtala Muhammed International Airport in Lagos; there is no routine quarantine if the paperwork is in order.

Register for VAT if you provide professional freelance services

VAT in Nigeria is charged at 7.5%. The Nigeria Tax Act 2025 raised the general small-business VAT exemption threshold from ₦25 million to ₦50 million in annual turnover — but explicitly excluded professional service providers from that exemption. If you freelance in a professional capacity (consulting, design, development, writing and similar), you must register for VAT with the Nigeria Revenue Service regardless of your turnover, charge it on your invoices, and file returns.

Register your vehicle and get number plates (VIO / FRSC)

Registering a vehicle in Nigeria runs through the state Vehicle Inspection Office (VIO), the Motor Licensing Authority, and the Federal Road Safety Corps (FRSC) together. The VIO inspects the vehicle for roadworthiness and issues a certificate; you then complete an Allocation of Plate Number form and pay the number plate, vehicle licence, roadworthiness and registration fees — typically ₦30,000–50,000 combined, depending on the vehicle and state. FRSC assigns your plate and a Vehicle Identification Tag, both of which you should keep on hand for checkpoints. You can verify any plate's official record for free at the FRSC's National Vehicle Identification System.

Get a Nigerian SIM card (MTN or Airtel recommended)

A Nigerian SIM card is essential from day 1 — needed for banking OTPs, USSD banking, navigation, and local communication. MTN Nigeria has the largest network and best 4G/5G coverage in cities. Airtel Nigeria is reliable and competitively priced. Glo is cheapest. 9mobile is smaller but has good coverage in some areas.

Arrange comprehensive international health insurance

Quality healthcare in Nigeria is available in major cities at reputable private hospitals, but it is expensive without insurance. Most multinational employers provide group health insurance — verify coverage limits and whether it includes medical evacuation. Supplement with an international policy covering evacuation to a neighbouring country or home country for serious medical emergencies.

Open a Nigerian bank account (GTBank or Zenith Bank recommended)

Open a Nigerian bank account to receive salary, pay rent, and manage local expenses. GTBank (Guaranty Trust Bank) and Zenith Bank are most expat-friendly — excellent mobile banking, English-language service, and reliable international card support. First Bank has the widest ATM network. A CERPAC or valid immigration documents are required.

Enrol children in an international or accredited school

Enrol your children as soon as possible — top international schools in Lagos and Abuja have waiting lists. In Lagos: American International School of Lagos (AISL), British International School (BISL), Lekki British International School, Corona International School. In Abuja: American International School of Abuja (AISA), Whiteplains British School.

Verify enrolment in employer Pension Contribution scheme (Contributory Pension Scheme)

Nigeria operates a Contributory Pension Scheme under the Pension Reform Act 2014. Employees contribute 8% of monthly emolument and employers contribute 10%. Expatriate employees of qualifying Nigerian employers (15+ staff) are enrolled unless they have equivalent home country pension coverage. Check with your employer's HR and choose a licensed Pension Fund Administrator (PFA) from PenCom's approved list.

Notify home country pension provider of Nigeria address

If you receive a pension from your home country, notify your pension provider of your Nigeria address. Ensure your pension is paid to a reliably accessible account — ideally your home country bank account rather than a Nigerian account given currency volatility. Review DTAA benefits between Nigeria and your home country.

Obtain a Nigerian driving licence or verify IDP validity

An International Driving Permit (IDP) is recognised in Nigeria for up to 90 days. After 90 days, or to drive long-term, you need a Nigerian driving licence from the Federal Road Safety Corps (FRSC). Many expats hire full-time drivers — strongly recommended for Lagos given traffic and road conditions.

Know your customs allowance for personal effects on arrival

Personal and household effects that belong to and accompany you as a passenger are exempt from Nigerian Customs import duty, provided they are not intended for sale, barter or exchange — this is set out in the Customs and Excise Management Act and was reinforced by a 2020 Federal High Court ruling confirming it is unlawful for Customs officers to demand duty on such effects. Beyond personal effects, adult passengers get a duty-free allowance for gifts of up to ₦50,000 (excluding jewellery, photographic equipment, electronics and other luxury goods, which are separately dutiable).

Set up mobile banking and a digital wallet (Opay or Palmpay)

Nigeria has a vibrant fintech ecosystem. Opay and Palmpay are widely used digital wallets — accepted at millions of small merchants, used for transfers, and often faster than bank apps. Register and link to your Nigerian bank account. The USSD banking code for your bank (*737# GTBank, *966# Zenith) works even without internet.

Consider Starlink for reliable home internet

Starlink launched in Nigeria in January 2023 with Nigerian Communications Commission approval and now covers most of the country, including Lagos, Abuja, Kano, Ibadan, Port Harcourt and Enugu — a popular choice for expats and remote workers given how much local fibre/DSL quality still depends on unreliable grid power. The Standard Kit costs around ₦590,000 (Mini Kit about ₦318,000), with the Residential plan at roughly ₦57,000/month and a cheaper Roam plan at about ₦38,000/month. Prices move with exchange rate swings, so check the official site for the current rate.

Connect with the expat community through InterNations or company networks

Lagos and Abuja have well-established expat communities. InterNations has active Lagos and Abuja chapters. American, British, French, and other national community associations host events. Your employer's HR network is also a valuable introduction. The expat community is a critical support network for navigating Nigeria.

Set up the NIMC Mobile ID app and improved NIN slip

The NIMC Mobile App (MWS) is the secure digital identity channel for Nigerians and legal residents: verify and authenticate your identity from your phone, and link your NIN to your phone numbers. Pair it with the improved NIN slip — a compact, QR-coded slip you self-print from the NIMC dashboard (dashboard.nimc.gov.ng) that omits intrusive details like your home address and can be instantly verified. Both the Mobile ID and the QR slip are valid identification when verified through approved NIMC tools.

Register your teen for Cambridge IGCSE/A-Level exams via the British Council

If your teenager is following a British/international curriculum rather than the Nigerian system, the British Council administers Cambridge International GCSE/O-Level and A/AS-Level exams in Nigeria through its online School Registration System (SRS). Create an account, complete registration, and pay the exam fees online (card) or by bank transfer to British Council Trading Services Nigeria — your application isn't processed until payment clears. This applies whether your child attends an international school directly or sits as a private candidate.

Hire domestic staff (driver, cook, nanny, security) properly

Many expat households in Nigeria employ a driver, cook, nanny, cleaner or security guard — a driver alone commonly costs ₦60,000–120,000/month in Lagos. As an employer of household staff you fall under the Labour Act, which expects a written statement of the job's nature, pay, hours, leave and termination terms, though the National Minimum Wage (Amendment) Act 2024's ₦70,000/month floor (2026) technically exempts employers of fewer than 25 workers — meaning a household is not legally bound to the ₦70,000 minimum, but should still document pay and terms clearly and pay fairly for the role and city.

Know the maternity leave rules under the Labour Act

Under Nigeria's Labour Act, a woman employed for at least 6 months is entitled to 12 weeks of maternity leave — 6 weeks before the expected delivery (on presentation of a medical certificate) and 6 weeks after — paid at not less than 50% of salary. Many employers, especially multinationals and the public sector, offer better terms contractually, and some states provide more for public workers, so your contract may beat the statutory floor. There is no statutory paternity leave in the federal Labour Act, though some states and employers grant it.

Open a domiciliary (foreign currency) account

A domiciliary account lets you hold US Dollars, British Pounds, Euros or (at some banks) other major currencies in Nigeria rather than converting everything to naira — a common way expats and Nigerians alike shield savings from naira depreciation. The Central Bank's 2026 Foreign Exchange Manual removed several COVID-era restrictions: you can now freely access and use your foreign currency balance without prior CBN approval, make telegraphic transfers of up to $10,000/day (recorded by your bank in the FX Management System), and you're no longer required to disclose the source of deposits.

Understand how to send (not just receive) money internationally

Nigeria's international money transfer rules changed materially in 2026. International Money Transfer Operators (IMTOs) are now restricted to inbound transfers only — they cannot send money out of Nigeria to a recipient abroad, and as of a May 2026 CBN directive they must pay recipients in naira rather than foreign currency. To send money abroad from Nigeria, the practical route for individuals is a telegraphic transfer from your own domiciliary account through an authorised dealer bank, now capped at $10,000/day and, since the 2026 Forex Manual, no longer requiring the old Form A paperwork if the transfer is funded directly from your personal domiciliary account.

Secure accommodation in a vetted expat-friendly area

Find secure, expat-appropriate accommodation — preferably in a gated estate with security. In Lagos: Victoria Island (VI), Ikoyi, and Lekki Phase 1 are premier expat areas. In Abuja: Maitama, Asokoro, Wuse 2, and Jabi are preferred. In Port Harcourt: GRA (Government Residential Area) and Rumuola. Gated compounds with 24-hour security are strongly recommended.

Set up backup power (generator and/or solar)

National grid supply (PHCN/DisCo) averages under 12 hours a day in most residential areas of Nigeria, so a generator, solar system, or both is essential from day one rather than optional. Entry-level solar systems (lights, fans, TV, charging) run roughly ₦850,000–1,200,000; mid-range systems adding a fridge and small AC run ₦2,000,000–3,000,000; larger systems ₦3,500,000–5,500,000. A hybrid solar-plus-generator setup for a standard home (around 5kVA with lithium storage) runs roughly ₦1,700,000–2,200,000, letting solar carry daytime loads and the generator cover nights and heavy AC use.

Arrange a safe water source (borehole, sachet or bottled water)

Only an estimated 3.7–19% of Nigeria's population has reliable access to safely-managed drinking water, and this affects expats as much as anyone else — municipal tap water in Lagos and Abuja is generally not safe to drink untreated. Most households rely on a private borehole (for washing, cleaning and general household use) combined with sachet water or bottled water for drinking — sachet water alone supplies around a third of urban households. Check whether your accommodation already has a working borehole and filtration before assuming it does; many rental listings mention one but the pump or filter may not actually work.

Get home contents and burglary insurance

Burglary/theft insurance in Nigeria covers your belongings against forced entry, theft and armed robbery, including damage to doors, windows and safes caused in the process. Leadway Assurance, AXA Mansard, AIICO and Linkage Assurance all offer home contents or burglary-specific policies, with AIICO's product in particular designed for renters who only want to insure their contents rather than the building itself. Premiums typically run 0.2–1% of the insured value per year, with pricing sensitive to your neighbourhood's security profile — expect a 20–50% premium in higher-risk areas versus a well-secured gated estate.

Learn basic Nigerian Pidgin English for daily life

Nigerian Pidgin English (Naija) is the widely spoken lingua franca across Nigeria — spoken by an estimated 100 million people. Even as an English speaker, learning basic Pidgin phrases dramatically improves day-to-day interactions, demonstrates cultural respect, and is warmly received. Phrases like "How you dey?" (How are you?), "No wahala" (No problem), and "E dey" (It is there/It exists) are immediately useful.

Have a lawyer review your tenancy — and know the fee caps

Only lawyers enrolled at the Supreme Court can prepare binding tenancy instruments in Nigeria, and in Lagos the Tenancy Law caps what you can be charged: legal fees at most 10% of the total rent and agency fees at most 10% (20% combined ceiling). Inspection fees, caution fees and similar add-ons are illegal, and demanding more than one year's rent in advance is prohibited for covered properties. LASRERA (the Lagos real estate regulator) enforces the caps — agents who overcharge risk delisting, fines and prosecution, and tenants are urged to report them.

Register with your home country embassy

Register your presence in Nigeria with your home country's embassy or high commission. Nigeria has security challenges in some regions — embassy registration ensures you receive security advisories, emergency assistance, and evacuation coordination if needed.

Set up Bolt and Uber for daily transport

Bolt and Uber both operate widely across Lagos, Abuja, Port Harcourt and other major Nigerian cities, and are the standard way most new arrivals get around before deciding whether to hire a driver or self-drive. Bolt uses a sequential driver-dispatch model and is generally the cheaper option; Uber tends to have better route optimisation in heavy traffic and stronger built-in safety features. Both support card, mobile wallet and cash payment, and let you track your ride and share trip details for safety.

Confirm NSITF Employee Compensation Scheme coverage

The Employees' Compensation Act 2010 obliges your employer to pay 1% of total monthly payroll to the NSITF Employee Compensation Scheme — employees contribute nothing. In return, work-related injury, disease or death is covered: medical treatment, rehabilitation, financial compensation, and death benefits for dependants; permanent total disability pays a periodic benefit of 90% of remuneration. Workplace incidents must be reported within 7 days, so confirm your employer is registered and complaint procedures are known before you need them.