Corporate permission to operate, permission to employ a foreign national and the individual’s right to enter and work are separate.

The Ministry of Interior’s Citizenship and Business Department administers business permits for wholly foreign-owned and joint-venture companies with foreign participation. Its business and expatriate quota handbook identifies supporting records including CAC documents, shareholding information, a business plan or company profile, tax clearance where applicable, joint-venture documents and sector licences.

An expatriate quota approves specified positions that foreign nationals may occupy. It does not grant a visa or residence card. The application should explain the role, unavailable skill and Nigerian understudy arrangement. The handbook states that a general quota is initially granted for three years and may be renewed biennially twice within a seven-year life, with a different shorter cycle for oil and gas companies. The actual approval letter controls each case.

Select the correct individual route

A business visitor may attend permitted meetings and negotiations but should not take up employment. A Temporary Work Permit may suit short specialist work such as installation, repair or maintenance, depending on the facts. Longer-term employment ordinarily requires a quota position, the appropriate Subject to Regularisation process and an e-CERPAC residence and work card.

For the R2A employee category, the NIS e-CERPAC portal lists a valid passport, employment and acceptance letters, employer sponsorship and acceptance of immigration responsibility, quota verification, qualifications, CV, a board resolution for senior management, professional registration where applicable and security or police clearance. On 20 September 2026 the portal displayed USD2,000 for CERPAC, USD1,000 for applicant comprehensive insurance and USD20 for card delivery. These portal figures should be checked immediately before filing.

Maintain a file for each expatriate covering quota, passport, visa, e-CERPAC, employment contract, qualifications, professional registration, payroll and tax, Nigerian understudy, renewals, required returns and de-utilisation on exit. Repeated use of visitor status for productive work is a material immigration and tax risk.