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.
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Office of the Executive Chairman, Federal Inland Revenue Service ⬤
Office of the Executive Secretary/CEO Nigerian Investment Promotion Commission Commission ⬤
Federal Executive Council ⬤
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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