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NigeriaWork permitsLast checked October 16, 2026

Subject to Regularization (STR) Visa (R2A Employment - Expatriate) and CERPAC / e-CERPAC residence permit

A Nigerian employer that holds an approved Expatriate Quota from the Federal Ministry of Interior sponsors a foreign worker for a Subject to Regularization (STR) entry visa. After arrival the worker regularises status and receives a CERPAC (Combined Expatriate Residence Permit and Aliens Card), which is the residence and work permit. NIS also runs an e-CERPAC route for R2A and free-zone (R3A) employment where the permit is processed before the worker travels.

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1 entry rule for Nigeria based on recent travel

These apply to people who were recently in certain countries. Sign in and add your trips to see whether any apply to you.

Life in Nigeria

Money

3

Currency

Nigerian Naira

NGN

Nigerian Naira

Cost of living

21

Price level · US = 100

World Bank price levels, 2025

Tax

15–25%

Income tax (national)

VAT 7.5%

Nigeria Tax Act 2025 (from 1 Jan 2026): 0% on first NGN 800,000, rising to 25% above NGN 50m.

Official rates, 2026 · headline only

Living

1

Happiness

4.8

#104 of 145 countries

World Happiness Report 2025

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Who it’s for

Foreign nationals with a confirmed job with a Nigerian employer that holds a valid expatriate quota position for the role.

Eligibility

  • Job offer under an approved quota

    The applicant must have a confirmed work contract with a Nigerian employer that holds a valid Expatriate Quota approval for the position.

  • Employer holds Expatriate Quota

    The employer must first obtain Expatriate Quota approval from the Ministry of Interior (Citizenship and Business Department). Quota is granted to companies, partnerships, business names, companies limited by guarantee and incorporated trustees that meet the requirements.

  • Qualifications

    The Ministry's handbook says an eligible expatriate should hold a relevant Bachelor's degree or Higher National Diploma, or a specific training certificate or demonstrated expertise in the profession.

A sneak peek at what's inside

  • Next requirementCritical skills / local unavailability
  • Document checklistPassport valid at least 6 months with 2 blank pages
  • FeesSTR visa fee (example: United States nationals)

The full requirements are for members

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  • 7 more requirements
  • 10 documents
  • 10 fees
  • 9 steps
  • Processing times and conditions
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