Nigeria: Government Contracts, Procurement & PPP

On 18 June 2026, the Federal Government recently issued the General Guidelines for the implementation of the 2025 Tax Acts, providing a transitional framework for the application of the new tax legislation and expressly precluding the retroactive application of the Acts. The Guidelines are intended to provide the much-needed clarity on compliance obligations as the new tax regime takes effect.

Large-scale infrastructure projects require sophisticated financing structures that allocate risk among multiple stakeholders.

Executive Order 9 of 2026 represents a fundamental restructuring of Nigeria's petroleum governance framework, extending far beyond simple revenue remittance requirements. This analysis examines the constitutional foundations, institutional implications, compliance challenges, and long-term impacts on operators, investors, regulators, and the broader energy sector in what may be one of the most consequential developments in Nigerian petroleum governance in recent years.

In 2025, Ghana's oil and gas sector, largely fueled by the change in government after the 2024 election results, experienced strategic reforms and increased investment aimed...

The final quarter of 2025 saw Nigeria's transport sector pivot from planning to execution, with the enactment of multiple policy frameworks and the commencement of ground-breaking projects.

Commercial transactions not only involve huge investments but also go a long way to determine the development of the economy. A great degree of skill and honesty is required in business dealings...

According to the World Bank, up to 80% of Nigerian roads are in poor condition, and only about 30% are paved. According to the National Integrated Infrastructure...

On 30 April 2025, the President of the Federal Republic of Nigeria, Bola Ahmed Tinubu, signed into law the Upstream Petroleum Operations (Cost Efficiency Incentives) Order, 2025 via Statutory Instrument No. 22 of 2025.

We think it's worth taking a second look at NNPC Limited's planned IPO, with consideration given to deferring the process. Below, we highlight some of the key strategic considerations informing this perspective.