Africa
Nigeria is Africa's largest economy and most populous nation, offering a dynamic environment for business travelers and entrepreneurs. While there is no dedicated digital nomad visa, visitors can use the new e-visa system (launched March 2025) for tourist or business stays up to 90 days. Lagos is often called the "Silicon Savannah of Africa" with a booming tech ecosystem, numerous coworking spaces, and vibrant startup scene. ECOWAS citizens from 15 West African countries enjoy visa-free access with full freedom of movement. The cost of living is relatively affordable compared to Western countries, though Lagos and Abuja are the most expensive cities. Internet connectivity is rapidly improving with 4G widespread and 5G rolling out in major cities. Healthcare quality varies significantly between public and private facilities, making international health insurance essential for foreign visitors.
Visa requirements vary by nationality
Citizens of ECOWAS member states can enter Nigeria visa-free for up to 90 days with a valid passport or ECOWAS travel certificate. After 90 days, an ECOWAS Residence Card is required.
No specific provision for or against remote work under ECOWAS free movement. ECOWAS nationals have the right of establishment and can technically work in Nigeria. From January 2026, remote workers residing 183+ days must declare and pay income tax on all earnings.
Extension: days (max x)
Cost: Free
Process: ECOWAS nationals may stay indefinitely. For work purposes, apply for ECOWAS Residence Card at local Immigration office.
Renewal: No renewal needed - ECOWAS free movement allows unlimited stays and re-entries.
ECOWAS nationals residing 183+ days are tax residents under the Nigeria Tax Act 2025 (effective January 2026). Progressive rates: 0% on first NGN 800,000, then 15%-25% on higher bands. Non-residents taxed only on Nigerian-sourced income.
Single-entry electronic tourist visa for visiting Nigeria for up to 30 days. Applied online via NIS e-Visa portal with 24-48 hour approval. Replaced the Visa on Arrival from May 2025.
Tourism visa does not authorize any form of work, including remote work. Nigeria has no digital nomad visa.
Short-stay tourists (under 183 days) are non-residents, taxed only on Nigerian-sourced income. Foreign-sourced income from remote work is not taxable for non-residents, but working remotely on a tourist visa is not authorized.
Electronic visa for business visitors attending meetings, conferences, and negotiations in Nigeria. Available as single entry (F4A, 90 days) or multiple entry (F4B, 90 days per entry, 1-2 year validity).
Business visa permits attending meetings, conferences, negotiations, and exploring business opportunities. Does not authorize employment. Remote work for foreign employers is a grey area — not explicitly permitted but business activities for overseas companies may be tolerated.
Business visitors under 183 days are non-residents, taxed only on Nigerian-sourced income. Under the Nigeria Tax Act 2025, services performed in Nigeria may create a taxable presence. If attending meetings but not performing substantive work, generally no tax liability.
Combined Subject to Regularisation (STR) visa and CERPAC (Combined Expatriate Residence Permit and Aliens Card) for long-term employment in Nigeria. Valid up to 2 years, renewable. Requires employer to hold an Expatriate Quota position.
CERPAC holders have full work authorization for the specific employer and position listed on their Expatriate Quota. Cannot freelance or work for other employers without authorization. Remote work for the sponsoring employer is permitted.
Extension: 365 days (max x)
Cost: $2,000
Process: CERPAC renewal must be initiated 90 days before expiry. Submit application through employer with updated documents and renewal fee.
Renewal: CERPAC is renewable annually (or bi-annually). Employer must maintain valid Expatriate Quota for position.
CERPAC holders are employed in Nigeria and subject to Nigerian income tax. Under NTA 2025: progressive rates 0%-25% (0% on first NGN 800,000, 15% on NGN 800K-2.2M, 20% on NGN 2.2M-18.5M, 25% above NGN 18.5M). Employer must register for PAYE and withhold tax. Social contributions: NHF (2.5% of basic salary), NSITF, ITF, pension (8% employee + 10% employer).
DISCONTINUED as of May 1, 2025. The Visa on Arrival has been replaced by the e-Visa system. Pre-approved VoAs expired by May 30, 2025. All travelers must now apply through evisa.immigration.gov.ng.
This visa category has been discontinued since May 1, 2025. All travelers must now use the e-Visa system at evisa.immigration.gov.ng.
N/A — visa category discontinued.
Short-term work authorization for specialized assignments in Nigeria not exceeding 6 months. Does not require an Expatriate Quota position. Applied online via twp.immigration.gov.ng.
TWP authorizes short-term work in Nigeria. Designed for specialized assignments, installations, training, and project work. Valid for the specific assignment only.
TWP holders performing work in Nigeria are taxable on Nigerian-sourced employment income. Under the NTA 2025: progressive rates 0%-25%, with first NGN 800,000 exempt. Non-residents taxed only on Nigerian-source income. Employer may need to withhold tax (PAYE).
Multiple entry visiting visa for frequent travelers to Nigeria for family visits, business, or social purposes. Valid for 1-2 years with stays up to 90 days per entry.
Visiting visa does not explicitly authorize work. Remote work for foreign employers during short visits is a grey area. For legal work authorization, a TWP or CERPAC is required.
Multiple entry visitors under 183 days per 12-month period are non-residents, taxed only on Nigerian-sourced income. Frequent visits totaling 183+ days may trigger tax residency under NTA 2025.
Residence card for ECOWAS nationals staying in Nigeria beyond 90 days. Valid for 2 years, renewable. Grants the right of residence and establishment (work/business) under ECOWAS protocol.
ECOWAS Residence Card holders have the right of establishment in Nigeria under the ECOWAS protocol, which includes the right to work, run businesses, and engage in economic activities. Remote work for foreign employers is permitted as a resident.
ECOWAS residents staying 183+ days are tax residents under NTA 2025. Progressive rates: 0% on first NGN 800,000, 15%-25% on higher bands. From January 2026, all residents must declare worldwide income regardless of source. Non-resident ECOWAS nationals taxed only on Nigerian-sourced income.
Visa requirements can change frequently. This information is provided for general guidance only and should not be considered legal advice. Always verify current requirements with the official embassy or immigration authorities before making travel plans. Last updated: April 5, 2026