Nigeria - 2017 - Trade, Industry and Investment

Compendium of Investment Incentives in Nigeria

Ministry of Industry, Trade and Investment, Nigeria

The Compendium is a compilation of fiscal incentives in Nigerian tax laws and sector-wide investment incentives of the Federal Government. This document provides details on the available incentives for specific sectors. It also describes the minimum requirements to qualify for these incentives.

Process Flow

Office of the Executive Chairman, Federal Inland Revenue Service ⬤

Office of the Executive Secretary/CEO Nigerian Investment Promotion Commission Commission ⬤

Federal Executive Council ⬤

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Compendium of Investment Incentives in Nigeria Current Version

January 2022

The Compendium is a compilation of fiscal incentives in Nigerian tax laws and sector-wide investment incentives of the Federal Government. This document provides details on the available incentives for specific sectors. It also describes the minimum requirements to qualify for these incentives.

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