Bringing Your Team to Yobe

The entry of foreign nationals into Nigeria is regulated by the Nigerian Immigration Service, under the Federal Ministry of Interior. The primary legislation is the Immigration Act, with additional provisions under international protocols and bilateral agreements — including ECOWAS, which allows member-state nationals to enter without a residence permit.

Nigeria offers both short-term business visas and longer-term work and residence permits. All Nigerian visas are obtained from the Nigerian Mission or High Commission in the applicant’s country of residence.

Visa Categories Available to Foreign Investors and Workers

• Business Visa / Entry Permit — Business Visa / Entry Permit — For short-term visits to explore investment opportunities, attend meetings, or conduct due diligence.
• Tourist Visa / Entry Permit — Tourist Visa / Entry Permit — For non-commercial visits and initial familiarisation trips.
• Temporary Work and Residence Permit — Temporary Work and Residence Permit — For foreign workers taking up employment in Nigeria on a defined-term basis.
• Expatriate Quota — Expatriate Quota — An allocation granted to companies allowing them to employ a specified number of foreign nationals in designated roles.
• Permanent Until Reviewed (PUR) Quota — Permanent Until Reviewed (PUR) Quota — A long-term quota status for senior expatriate positions in established companies.
• Subject to Regularisation Visa / Entry Permit — Subject to Regularisation Visa / Entry Permit — Issued in specific circumstances where full documentation is pending regularisation.

YAPPPIP can advise on which visa category applies to your situation and connect you with the relevant immigration authorities.

Tax Considerations for Foreign Investors

Nigeria operates a federal tax structure, with corporate, personal, and transaction taxes applied at federal, state, and local levels. As a foreign investor operating in Yobe State, your tax obligations will depend on your business structure, sector, and whether you are operating within a Free Trade Zone.

For a full breakdown of applicable rates, allowances, and double taxation agreements, download our Investor Tax Guide or speak directly with the YAPPPIP team.