Corporate Immigration 2025 Comparisons

Immigration policies are predominantly shaped through government legislation, administrative directives, and regulations.

They are seen as valuable, serving the government’s goals of fostering economic growth, promoting technological advancement and facilitating cultural exchange. Simultaneously, the government takes steps to enhance border control, regulate the entry and residency of foreigners and prevent unauthorised immigration through these immigration policies.

Recently, there have been several changes to Nigeria’s immigration policy.

Firstly, the implementation date for the automated e-visa system introduced by Nigeria Visa Policy (NVP) 2020 was announced. The e-visa programme was scheduled to commence on 1 March 2025 but was then pushed forward to 1 May 2025. The e-visa system replaces the current visa-on-arrival process and is expected to simplify and secure online visa applications. It features end-to-end digitisation of the visa application process and the use of QR codes.

In addition, reforms to be implemented have been proposed regarding expatriate administration in Nigeria, although none have yet been introduced.

These proposed reforms include:

• a reduction in the NVP 2020 visa categories from 79 to 44 to simplify the application process for businesses and expatriates;
• digitisation of landing and exit cards to help tackle the issues of visa overstays and delay for travellers who will now populate the cards online;
• implementation of personal liability insurance on employees to aid the protection of employers from expatriates’ personal liabilities and support expatriates in cases of repatriation;
• overstay penalties for expatriates – overstay for a period up to one year will result in five-year entry ban, while an overstay beyond one year will result in a permanent entry ban;
• a reduced application process timeline at Nigeria’s Federal Ministry of Interior (FMI) with a target of three weeks for completion;
• the granting of access to the FMI portal to the Nigerian Content Development and Monitoring Board (NCDMB) in order to expedite approval processes for companies operating in the Oil & Gas sector;
• removal of the Temporary Work Permit (TWP) NIS pre-approval requirement;
• continuing suspension of the Expatriate Employment Levy (EEL), which was initially scheduled for implementation in 2024 but subsequently put on hold;
• complete automation of the CERPAC issuance process; and
• reinforcement of the Nigerian understudies’ policy, mandating the assignment of qualified Nigerian understudies to all expatriate roles, with employers required to ensure that understudies possess the appropriate educational background to enable an effective knowledge transfer; additionally, there would be a clearly-defined takeover timeline, with enforcement of the understudy’s assumption of the expatriate’s role within the stipulated period.

The full implementation of the e-visa and the proposed reforms are still in progress, and further developments are anticipated in the near future.

There are two options available for sponsor-based employment depending on the length and nature of the assignment.

The first option is the Temporary Work Permit (TWP) visa for foreign nationals required in Nigeria to work for a short-term period. This is a single-entry work visa valid for 90 days and may be extended in-country for another 30 days. The sponsor company must obtain a pre-approval in-country from the Nigeria Immigration Service before the assignee can obtain the TWP visa at the Nigerian embassy.

The second option is the Subject to Regularization (STR) visa. This category is for foreign nationals who are entering Nigeria for long-term employment purposes. The STR visa must be sponsored by a local entity in Nigeria and requires the company to have an approved Expatriate Quota for the position the applicant will be occupying. The STR visa is a single-entry work visa valid for 90 days. Upon entering Nigeria, the employee is required to obtain the Combined Expatriate Residence Permit and Alien Card (CERPAC) within the STR visa validity period. The CERPAC is a residency permit that confirms the foreign national’s legal status to work and reside in Nigeria.

Unsponsored Work

There are currently no options available for unsponsored work in Nigeria.

Investment

The Nigerian Visa Policy 2020 includes a distinct visa category for investors. This category enables investors in small, medium, large, and ultra-large-scale enterprises to invest in Nigeria and lawfully reside within the country for a renewable period of five years, independent of the need for sponsorship. This is, however, yet to be implemented.

Visitors are limited to engaging only in activities that fall within the scope of permissible visitor-related activities.

Generally, visitors are prohibited from participating in any form of employment or engaging in paid activities without the appropriate work authorisation. Visitors are also restricted from establishing businesses or conducting business activities that involve receiving payment or salary.

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Generally, citizens of non-ECOWAS countries are required to obtain a pre-travel authorisation and visa before travelling to Nigeria. In addition, citizens of countries that are under specific mutual visa abolition treaties or agreements with Nigeria may not require pre-travel authorisation to enter Nigeria.

Remote working is largely recognised in Nigeria and currently utilised by several companies.

However, there are no regulations or work permit authorisation that apply to foreign nationals who intend to work remotely in Nigeria.

The official language is English; therefore, documents in other languages must be translated into English in order to be accepted for use in Nigeria.

For foreign nationals travelling to Nigeria, it is mandatory to possess a valid international certificate of vaccination, commonly known as the yellow fever vaccination card. This certificate serves as proof of vaccination against specific diseases, such as yellow fever. The yellow fever vaccination certificate is a major requirement for entry into Nigeria.

After the advent of the COVID-19 pandemic, the Federal Health Ministry introduced an online medical form that all travellers by air must complete before arriving in Nigeria. The form provides basic information on the traveller’s health status and contact details for contact tracing purposes.

Salary

There is no specific salary threshold prescribed for sponsor-based employment visas.

Qualifications

The sponsor employer must ensure that the individual possesses the necessary educational qualifications, work experience or professional certifications relevant to the expatriate position to be filled.

An employment-based visa in Nigeria is restricted to a specific employer. The visa is granted based on the specific employment offer made by the sponsoring employer and the foreign national is not permitted to work for another employer.

Criminal background checks are not conducted for all visa categories but primarily to Permanent Residence Visa applicants. In applying for any of the Permanent Residence Visa categories, applicants are typically required to provide a history of criminal records from their country of residence (usually in the form of a police clearance certificate) to demonstrate good conduct and eligibility.

The Permanent Residence Visa categories include the following.

• Spouses of Nigerians by Birth Who Renounced Nigerian Citizenship Visa (N2B).
• Investor Visa (Small Scale Enterprise) – N3A.
• Investor Visa (Medium Scale Enterprise) – N3B.
• Investor Visa (Large Scale Corporations) – N3C.
• Investor Visa (Ultra Large-Scale Corporations) – N3D.
• Investor Visa (Oil, Gas & Power Sector) – N3E.
• Highly Skilled Immigrant Visa – N4A.
• Retirement Visa (Retired in Nigeria) – N5A.
• Retirement Visa (Retiree from Abroad) – N5B.
• Spouse of Nigerian Citizen Visa- N1A.
• Nigerian by Birth who Renounced Nigerian Citizenship Visa- N2A.
• Spouse of Permanent Resident Visa – N6A.
• Dependant (Under 18) of Permanent Resident Visa – N6B.
• Dependant (18 Years and Above) of Permanent Resident Visa – N6C.
• Dependant (Aged Parents, 65 Years and Above) of Permanent Resident Visa – N6D.

There are no specified benchmarks for funds. Applicants are typically required to provide evidence of sufficient funding to sustain their stay in the country. Employers of expatriates can meet the requirements on behalf of the applicants by providing evidence of financial support for the applicant. In addition, employers typically provide an undertaking of responsibility for the expatriate during their stay in the country.

Currently, the application process integrates both electronic and paper submissions. The process begins with the collection of the required documentation, some by the applicant and the rest by the sponsor company. The applicant then completes a virtual application form, uploads certain documents, makes payment, and generates the paid form and receipt. Complete documentation is typically submitted at the consular post in the country where the applicant is resident for processing and where the the STR visa is issued. Once the visa is issued – usually for a single entry, the consular post typically hands a sealed envelope along with the visa over to the expatriate, and these documents are used in the second phase of the application that is completed in Nigeria.

Upon arrival in Nigeria, the applicant’s passport bearing the STR visa and the sealed envelope and application letter requesting regularisation and issuance of the CERPAC written by the employer are retrieved and submitted to the Nigerian Immigration Service for the second phase of the application. The NIS reviews the application, conducts its background checks and issues a temporary CERPAC receipt. This can be used by the expatriate to work and travel pending production of the official CERPAC work permit.

Generally, applicants can submit applications in the consular posts recognised and authorised by the Federal Government of Nigeria to accept and process the applications. Unofficially, Nigeria has received travel restrictions from one of the latest defunct members of ECOWAS, the Republic of Niger, and people travelling with their ECOWAS passports and certificates alone may be refused entry there, although Nigeria has not imposed any travel restrictions on any country, particularly conflict-area jurisdictions.

Applicants are advised to confirm the applicable regulations in the intended country of submission.

Typically, the processing timeline for the visa applications are determined by the category of visa and issuing officer. However, estimated visa processing times for business, short-term work and employment visas are provided:

• Business Visa on Arrival (VOA): two to three working days.
• Temporary Work Permit (TWP): four to eight weeks.
• Business Visa: two to four weeks.
• Subject to Regularization (STR) Visa: four to eight weeks.

The above stated timelines are not necessarily fixed and are subject to change.

Without a valid visa or appropriate travel document, foreign nationals may face challenges at the port of entry and may be denied entry into Nigeria. It is advisable to wait until the visa application is processed and the visa is granted before making any travel plans to Nigeria.

Individuals are only allowed to travel to Nigeria for the exact purpose of the visa granted. Business visa and tourist visa visitors are not allowed to work in Nigeria.

STR Visa Restrictions

Once an individual has entered Nigeria on the STR visa, they are not permitted to leave and return to Nigeria on the same visa. They must wait to be issued the Temporary Combined Expatriate Residence Permit and Alien Card (CERPAC) receipt before travelling out of Nigeria. This receipt allows them to re-enter Nigeria without obtaining another STR visa. Thus, their travel may be restricted while this process is ongoing.

There is no formal process for visa expedition.

Once a foreigner/individual enters Nigeria on a long-term employment visa, there are several post-visa requirements and steps they may need to take, depending on the type of visa and the purpose of their visit, as outlined below.

Long-Term Employment Visa (STR Visa)

The sponsoring company will submit an application with the relevant application documents given to the applicant at the consular post in the country of submission, for regularisation of the STR visa on behalf of the individual at the Nigerian Immigration Service (NIS) to obtain the CERPAC. 

The NIS will review and issue a temporary CERPAC receipt to allow the individual to resume employment before the residence permit CERPAC card is issued to the individual upon completion of the regularisation process.

Upon completion of the regularisation process the individual is required to register their presence by completing a biometric capture exercise with the NIS. Emigrant registration in Nigeria is typically required for all individuals on the CERPAC work and residence permit in the country. This registration helps to establish their legal presence in Nigeria.

Individuals on the CERPAC card are required to enroll to get a National Identification Number (NIN) with the National Identity Management Commission (NIMC) in Nigeria, the NIN number will be required to obtain a local call ID number and open bank accounts.

Individuals on the CERPAC card will be required to enroll for a bank verification number to open a bank account.

If an individual needs to work beyond the duration granted by their CERPAC card, they must prompt their sponsoring employer to apply for a renewal to extend their stay.

Generally, for the short-term work permit visa and business visa, foreign nationals will carry out a biometric enrolment at the port of arrival in Nigeria. If the foreign national needs to stay beyond the term granted, the sponsoring employer must apply to the authorities for an extension before the expiration of the current visa term.

The cost of a sponsored employment visa in Nigeria varies depending on the foreign national’s country of origin. The employment fees will typically range from USD3 to USD600.

The cost of obtaining the CERPAC for long-term assignment in-country is USD2,000.

The Federal Ministry of Interior (FMI) and federal government of Nigeria had previously introduced an Expatriate Employee Levy (EEL) that imposes a government-mandated contribution on employers who hire expatriate workers in Nigeria, ranging from USD10,000 to USD15,000 for each expatriate taken on.

Full implementation of the EEL was set to commence on 15 March 2024, with a 15 April 2024 deadline for compliance. However, the implementation was suspended prior to the commencement date following concerns expressed by various stakeholders. The suspension is yet to be lifted at this time, and the Levy remains suspended until further notice.

There are no restrictions or legal requirements on the payment of visa costs in Nigeria. The visa cost can either be paid by an individual or sponsor company.

The Nigerian immigration authorities will take enforcement action against an individual and/or a sponsor in respect of immigration in Nigeria in the following circumstances:

• where the individual or sponsor has made a false or misleading statement in their visa application;
• where the individual has entered or remained in Nigeria in violation of the terms of their visa;
• where the individual or sponsor has engaged in any activity considered to be a threat to national security or public safety; and
• where the individual or sponsor has failed to comply with any of the requirements of Nigerian immigration laws.

An employer sponsoring an employment-based visa in Nigeria has several obligations, including:

• providing the foreign national with a valid employment contract;
• ensuring that the foreign national receives the prevailing wage for the position;
• providing a safe and healthy work environment for the foreign national;
• submitting monthly expatriate quota returns to the Nigerian Immigration Service (NIS);
• assigning two local employees to understudy expatriate/foreign employees during their period of employment;
• not allowing the unauthorised utilisation of its expatriate quota positions by any other organisation/company; and
• complying with all relevant immigration laws and regulations, such as required notifications, renewals of residence and work permits of its expatriate employees, renewal of the company’s regulatory permits such as the expatriate quota, deregistration of an expatriate employee upon exit from Nigeria, etc.

Failure to fulfil these obligations may lead to the imposition of fines and potential imprisonment, and/or the revocation of the employer’s expatriate quota to operate in Nigeria. The various penalties are outlined below.

• An employer who fails to notify the relevant government body of de-registrations, redesignation or change of employment can face on conviction a term of imprisonment of up to five years or a fine of NGN1,000,000 (circa USD2,200) or both, or may (as the Ministry deems fit) be deported or their business may be wound up.
• An employer who fails to comply with the submission of the expatriate quota monthly returns can face a fine of NGN3,000,000 (circa USD9,000) for each month of default.
• An employer who fails to employ local employees to understudy foreign nationals can face a fine of NGN3,000,000 (circa USD9,000).
• Where a company is proven to have failed to make any other required notification and this is proven to have been at the instigation or with the connivance of or is attributable to any neglect on the part of a director, manager, secretary of the body corporate, or any person purporting to act in any such capacity, the officer or person shall face on conviction a term of three years’ imprisonment or a fine of NGN2,000,000 (circa USD4,400) or both.
• With effect from June 2024, companies that fail to file the monthly returns electronically on the e-CITIBIZ platform within the first ten days of each month will incur fines for non-compliance. The breakdown of the fines for failure to file is as follows:
1. within ten days – NGN100,000;
2. after 20 days – NGN150,000; or
3. after 25 days – NGN200,000.

There is no right to work check requirement in Nigeria. The primary responsibility for ensuring the eligibility of an employee rests with the sponsoring employer and is regulated internally within the company.

The following family relationships are recognised in Nigeria for the purposes of a dependant visa: spouse, children and parents.

Dependant visa holders in Nigeria are not authorised to work, owing to the classification of the permit granted to them. If a dependant wishes to seek employment, they must secure a local sponsoring company that will sponsor their work authorisation and assume immigration responsibility.