Nigeria (NG)
Nigeria is Africa's most populous nation and its largest economy — a vibrant, dynamic, and entrepreneurial country of over 220 million people spanning 36 states and 250+ ethnic groups.
Leaving Nigeria
How to properly exit — protecting your finances, rights and records.
📅 General Timeline
120 days before: Initiate CERPAC cancellation process with employer immigration adviser; request TCC; review RSA balance with PFA; begin school transcript process. 90 days before: Serve written notice to landlord (6 months if yearly tenancy, 1 month if monthly); begin RSA withdrawal request once CERPAC cancellation paperwork is in order; arrange shipping/storage. 60 days before: Contact bank about non-resident account conversion; ship household goods; notify estate management of departure date. 30 days before: Cancel or schedule final readings for DISCO, internet and estate services; collect medical records, vaccination certificates and prescriptions; do not cancel health insurance until destination coverage is active. Final week: Apartment walk-through and handover; photograph all rooms; settle all estate dues; retain Nigerian SIM for bank OTP access; ensure RSA withdrawal proceeds are received before closing account.
Deregistration
Nigeria has no single municipal deregistration for departing foreigners. Key steps: (1) CERPAC (Combined Expatriate Residence Permit and Aliens Card) — cancel your CERPAC through your employer's HR and immigration adviser with the Nigeria Immigration Service (NIS, immigration.gov.ng); the cancelled CERPAC serves as evidence of permanent departure and is required for RSA pension withdrawal. (2) Employer — obtain final payslips, PAYE deduction evidence, employer's TCC letter, and any company-issued property (SIM cards, vehicles, accommodation keys). (3) FIRS Tax Clearance Certificate (TCC) — your employer should arrange this; the TCC is required for many departure-linked transactions including CERPAC renewal and financial clearances. (4) School — obtain full academic transcripts and transfer certificates. (5) Notify your bank, insurer, utility providers and landlord of your departure date in writing.
Tax clearance
The Federal Inland Revenue Service (FIRS, firs.gov.ng) handles federal tax matters; State Internal Revenue Services (e.g., LIRS for Lagos, ABIRS for Abuja) handle personal income tax (PIT). As an expatriate employee, your PAYE (Pay As You Earn) deductions should be up to date through your employer; obtain a TCC covering your full period of employment before leaving. A Tax Clearance Certificate is required for CERPAC-related documentation. Nigeria has no individual exit tax on unrealised capital gains or deemed disposal on departure. After ceasing Nigeria tax residency, only Nigerian-source income (business, property, investments) remains taxable in Nigeria under the Personal Income Tax Act. Retain your TIN (Tax Identification Number) for any ongoing Nigeria-source income obligations. Check FIRS double-taxation treaties with your home country at firs.gov.ng.
Pension portability
All expatriate employees in Nigeria must contribute to the Contributory Pension Scheme under the Pension Reform Act. Your Retirement Savings Account (RSA) is held with a licensed Pension Fund Administrator (PFA, regulated by PenCom, pencom.gov.ng). Non-Nigerian expats may withdraw their full RSA balance on permanent departure from Nigeria. Procedure: contact your PFA and submit required documents including: cancelled CERPAC, evidence of permanent departure (cancelled work permit), employment termination letter, bank account details, and valid passport. Your PFA will process the RSA withdrawal within 5–10 working days. There is no minimum vesting period for expat RSA withdrawal on permanent departure — the full balance is payable. Nigeria has limited bilateral social security totalization agreements; the RSA withdrawal effectively closes your Nigerian pension entitlement. Source: PenCom Cross-Border Arrangement Guidelines; FCMB Pensions; countrytaxcalc.com 2026.
Health insurance
Most expats in Nigeria are covered through employer-sponsored HMO (Health Maintenance Organisation) plans or international expat insurance. HMO coverage ends on the last day of employment — confirm this date with HR. Do not cancel any international or secondary policy until confirmed replacement coverage is active in your destination country. Collect complete medical records, specialist letters, vaccination certificates (including yellow fever, which may be required for onward travel) and prescriptions before leaving. Well-equipped hospitals in Lagos (Eko Hospital, Lagoon Hospitals, Evercare) and Abuja (Cedarcrest, Garki Hospital) can issue printed records; electronic access after departure is unlikely.
Bank account
Major Nigerian banks (Zenith Bank, GTBank, Access Bank, First Bank, UBA) require valid work permit status for standard accounts. On departure, you have two options: (1) Convert to a non-resident account — most banks offer Non-Resident Nigerian (NRN) or domiciliary USD/EUR/GBP accounts; KYC must be updated with your foreign address before leaving. (2) Close the account after all salary, RSA withdrawal proceeds, deposit returns and utility credits have cleared. Do not close your account prematurely. Keep a Nigerian SIM active after departure for bank OTP authentication — Nigerian banks are heavily OTP-dependent and most use local mobile numbers. For large outward transfers, use your bank's trade or foreign exchange desk; the Central Bank of Nigeria (CBN) has specific documentation requirements for international transfers.
Utilities
Electricity (DISCO): Lagos — EKEDC or IKEDC depending on zone; Abuja — AEDC; other cities have their respective distribution companies. Settle all DISCO bills and close the prepaid meter account at the local customer service office. Generator diesel: settle accounts with your building or estate management. Internet (Spectranet, Smile, LiquidTelecom, MTN fibre): provide written cancellation notice per your service agreement (typically 30 days). Estate service charges (security, maintenance, landscaping) are often substantial — settle in full and obtain written confirmation before vacating. Mobile SIM: keep at least one Nigerian SIM active for bank OTP after departure. Photograph all meters and receive written acknowledgements on handover day.
Rental contract
Rental law in Nigeria varies by state. In Lagos (Tenancy Law of Lagos State 2011): for a yearly tenancy, 6 months written notice is required by either party; for a monthly tenancy, 1 month's notice is required. Most expat properties are on annual leases — if you are mid-lease, negotiate an early exit with the landlord or find a replacement tenant (at landlord's discretion), as there is no statutory right to assign your lease. Abuja and other FCT/state rules vary — check your specific state's tenancy law. Serve notice in writing (letter or formal email) and retain a copy. Conduct a documented walk-through with the landlord on handover day, photograph all rooms, and obtain written confirmation of the deposit settlement. Estate service charge arrears must be cleared before the landlord will return your deposit.
Leaving the Country
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