Nigeria: Corporate and Company Law

Nigeria's financial system is skewed towards short-term financing, making it difficult to obtain long-term funds for project and infrastructural development. Infrastructure includes...

It is estimated that the country will require over $3 billion annually for the next 30 years to effectively close this gap and meet development goals.

In furtherance of the implementation of the Nigerian Electricity Regulatory Commission ("NERC")'s Order No. NERC/183/2019, which mandates the migration of Industrial...

With over $4 billion raised in private capital across Africa last year, we're seeing families step into deals that offer more than just returns. From co-investments in energy and logistics...

The Corporate Affairs Commission (the "CAC") has issued a new schedule of fees (the "Revised Schedule"), superseding the previous regime that governed the cost of incorporation...

The Investment and Securities Act (ISA) 2025 was enacted on March 31, 2025 by President Bola Ahmed Tinubu to replace the previous ISA, updating the law with provisions impacting emerging trends...

The Nigerian Startup Act 2022 (NSA) is a significant piece of legislation, designed to foster innovation, attract investment, and create a favourable business climate for tech-enabled startups in Nigeria. It aims to position Nigeria as a leading hub for digital entrepreneurship in Africa by removing regulatory barriers and offering targeted incentives.

Company Income Tax, also known as Corporate Tax, is a levy imposed on the profits of companies conducting business in Nigeria.

Compliance with corporate regulations is a fundamental aspect of operating a business legally and efficiently in Nigeria. Among these regulations, the requirement to file annual returns...