Nigeria · Compliance
Corporate, tax, employment, data-protection, AML/KYC, trade and AI compliance — official regulators and registries.
In this section
Official regulator and core obligations for each area.
Corporate Compliance Annual filings, registered-agent and beneficial-ownership obligations, and the official company registry. Tax Compliance Filing calendars, registration thresholds and the official tax authority. Employment Compliance Mandatory contracts, payroll and social-insurance registration, and the official labor authority. Privacy & Data Protection The country's own data-protection regime, registration duties, and its official supervisory authority. AML & KYC Anti-money-laundering and customer-due-diligence obligations, regulated activities, and the official financial regulator. Import & Export Compliance Customs registration, controlled/restricted goods, sanctions screening, and the official customs authority. AI Regulations The country's own AI governance approach, risk tiers, transparency duties, and its official authority.
Government portals
- Corporate Affairs Commission (CAC) — Company registration, annual returns and company searches.
- Nigeria Revenue Service (NRS) — Federal taxes, including company income tax, VAT and the development levy.
- Nigeria Immigration Service eVisa — Online short-visit visa applications, which replaced visas on arrival in 2025.
- Nigeria Data Protection Commission (NDPC) — Data protection registration, guidance and breach notification.