You may already be aware that the federal government of Nigeria recently embarked on a review of the pioneer incentive scheme in order to address identified lapses, abuse and loopholes.
Under the scheme, eligible companies are exempted from income tax for 3 years which may be extended for one or two years.
The Ministry of Industry, Trade and Investment has now released a list of 44 industries and products that are eligible for the pioneer status. The gazette dated 27 May 2015 essentially reproduced the list of industries and products as approved by the Council of Ministers in 1989. This implies that all the industries and products that were added to the approved list within the past 26 years since 1989 are no longer eligible for the incentive.
I have uploaded a copy of the gazette below for your information and reference.
Download Pioneer Industries & Products_Official Gazette
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