Nigeria: Corporate/Commercial Law

On 6th August 2026, the Nigerian Midstream and Downstream Petroleum Regulatory Authority (“NMDPRA”) launched a stakeholder consultation in relation to the proposed Midstream and Downstream Petroleum Prevention...

The Federal High Court's decision in WASPAN v. FCCPC addresses a critical question for businesses operating in regulated sectors: can the Federal Competition and Consumer Protection Commission enforce regulatory requirements on telecommunications operators already licensed by the Nigerian Communications Commission? This analysis examines the court's affirmation of concurrent regulatory jurisdiction and explores the practical implications for mergers, acquisitions, and investment transactions involving

MTN's acquisition of IHS towers marks a pivotal moment in Nigerian telecommunications infrastructure. This analysis examines the competitive implications of vertical integration in the telecom sector and explores what regulatory frameworks should govern fair competition when network operators control critical tower infrastructure. The piece evaluates how this consolidation affects market dynamics and the principles that should guide competition policy in Nigeria's evolving telecom landscape.

Protecting your brand identity in Nigeria requires more than just registering a business name with the Corporate Affairs Commission. This comprehensive guide walks you through the complete trademark registration process in Nigeria, from conducting availability searches and selecting the appropriate Nice Classification to navigating examination, publication, opposition proceedings, and final registration with the Intellectual Property Office.

Nigeria's new tax regime introduces critical compliance requirements for incorporated companies that have not yet commenced business operations. The Nigeria Tax Act 2025 and Nigeria Tax Administration Act 2025, effective January 1, 2026, reshape the framework for corporate taxation and administration, raising important questions about filing obligations for shelf companies and non-operational entities.

Nigeria's cosmetic surgery industry is rapidly expanding, yet practitioners operate under a regulatory framework that imposes no minimum specialist qualifications beyond basic medical registration. This article examines the legal risks facing both medical practitioners and patients, comparing Nigeria's approach with the UK, Canada, and the United States to reveal critical gaps in consent requirements, liability standards, and practitioner certification that leave Nigerian patients uniquely vulnerable.

The startup ecosystem has evolved from minimal oversight to a structured landscape where innovation and compliance intersect. As technology-driven businesses occupy pivotal positions in financial services, healthcare, and digital commerce, regulators have become proactive in addressing legal and policy implications.

Startup financing in Nigeria continues to evolve as the country remains one of Africa's four major startup markets, yet early-stage fundraising presents persistent challenges around valuation, particularly for companies without established revenue or market comparables. This analysis examines how hybrid instruments like SAFEs can address the practical and legal complexities founders face when raising capital before achieving operational maturity.

Nigeria has emerged as a leading destination for private equity and venture capital in Africa, with $3 billion invested across 404 transactions between 2020 and 2024. The newly enacted Investments and Securities Act 2025 introduces comprehensive regulatory oversight for PE and VC funds, bringing enhanced investor protection, stricter compliance requirements, and clearer operational frameworks to this rapidly evolving market.

Licensed by Nigeria's Export Processing Zones Authority, Itana represents Africa's first digital special economic zone designed specifically for technology, finance and service businesses. Unlike traditional free zones focused on physical goods, this innovative structure offers Nigerian tech entrepreneurs an alternative to incorporating abroad, allowing them to retain value generated by local talent while still accessing global capital markets.

Nigeria's new tax regime introduces critical compliance requirements for incorporated companies that have not yet commenced business operations. The Nigeria Tax Act 2025 and Nigeria Tax Administration Act 2025, effective January 1, 2026, reshape the framework for corporate taxation and administration, raising important questions about filing obligations for shelf companies and non-operational entities.

A pattern is emerging, one where private-owned monies are being diverted for public borrowing without the notice or express consent of the legal owners. In August 2026, President Bola Tinubu proposed the use of unclaimed dividends and dormant accounts funds to fund the Nigerian Education Loan Fund (“NELFUND”). Dr. Maruf Alausa, the Minister of Education, informed the public that cross ministerial efforts have commenced between the Ministries of Education, Finance and office of the Attorney-General of the Federation towards removing legal hurdles and operationalising this directive.2