Nigeria: Finance and Banking

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Finance law and banking law thought leadership, articles, podcasts, videos and webinars from expert sources across the legal world. Explore insights covering topics such as capital adequacy, BASEL, acquisition finance, debt capital markets, fund finance, islamic finance, securitization and structured finance.

Obtaining A Microfinance Bank License In Nigeria – All You Need To Know

Microfinance banks are quite common in Nigeria and this is because they play a key role in the financial sector. They offer small scale banking services to those who cannot be covered by the traditional banks.

Nigeria Finance

uA

Firmus Advisory

The Nigerian Banking & Finance Sector In Review: Regulatory Developments In 2025 And Outlook For 2026

The Nigerian banking and financial services landscape underwent a period of regulatory transformation in 2025. This transformation was primarily driven by concerted efforts by key...

Nigeria Finance

UU

Udo Udoma & Belo-Osagie

Higher Capital Thresholds And New Vasp Licences: Key Takeaways From The Nigerian Securities And Exchange Commission's January 2026 Circular

In January 2026, the Nigerian Securities and Exchange Commission (the "Commission") issued a circular that significantly increased the minimum capital requirements for Capital Market Operators (CMOs).

Nigeria Finance

PL

Pavestones Legal

A Legal Analysis Of The Securities And Exchange Commission's Revised Minimum Capital Framework For Capital Market Operators In Nigeria

On 16 January 2026, the Securities and Exchange Commission ("SEC" or "the Commission") issued Circular No. 26-1 pursuant to its regulatory powers under the Investments and Securities Act, 2025.

Nigeria Finance

Adeola Oyinlade & Co

The Financial Sector 2025 Round-Up And Outlook For 2026

Nigeria Finance

SB

Stren & Blan Partners

SEC Revises Minimum Capital Requirements For Regulated Capital Market Entities

Nigeria Finance

AP

Advocaat Law Practice

SEC Releases A New Minimum Capital For Regulated Capital Market Entities

Nigeria Finance

Syntegral Legal Practice

SEC Revises Minimum Capital Requirements For FinTech Operators And Virtual Asset Service Providers (VASPs)

Nigeria Finance

GE

G ELIAS

Registration Of Security Under The Secured Transactions In Movable Assets Act, 2017 And Implications For Secured Loan Transactions

Nigeria Finance

UU

Udo Udoma & Belo-Osagie

CBN Raises The Capital Bar For Non-Interest Banks: What You Need To Know

Nigeria Finance

Syntegral Legal Practice

Bonds Vs Commercial Papers: Examining Key Roles And Differences In Nigeria's Financial Markets

Nigeria Finance

SA

S.P.A. Ajibade & Co.

NFIU Upgrades GoAML Platform: Key Updates Reporting Entities Must Note

Nigeria Finance

Syntegral Legal Practice

Hanging In The Balance: Securing A Company's Debt By A Fixed Or Floating Charge?

Nigeria Finance

SA

S.P.A. Ajibade & Co.

Mortgage Transactions In Nigeria: Borrower And Lender Rights Explained

Nigeria Finance

TT

The Trusted Advisors

Understanding Personal Income Tax Under The Nigerian Tax Act 2025

Adeola Oyinlade & Co

EFCC And Tax Enforcement: What Nigerian Companies Need To Know About Tax Investigations By The EFCC

UU

Udo Udoma & Belo-Osagie

Marriage And Property In Nigeria: What Couples Need To Know About Their Rights

SP

SimmonsCooper Partners

The Nigerian Fintech Regulatory Bill 2025: A Reform That Risks Deepening Regulatory Overlaps

Nigeria Technology

ALP NG & Co

The Implementation Of The Nigeria Tax Act 2025 – Practical Guidance For Businesses

PL

Pavestones Legal

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Related Country Guides

Project Finance

Capital Adequacy/BASEL

The Nigerian Banking & Finance Sector In Review: Regulatory Developments In 2025 And Outlook For 2026

The Nigerian banking and financial services landscape underwent a period of regulatory transformation in 2025. This transformation was primarily driven by concerted efforts by key...

Nigeria Finance

UU

Udo Udoma & Belo-Osagie

SEC Revises Minimum Capital Requirements For Regulated Capital Market Entities

The Securities and Exchange Commission (‘SEC') pursuant to its statutory mandate under the Investments and Securities Act 2025...

Nigeria Finance

AP

Advocaat Law Practice

Recapitalization In The Nigerian Banking Sector: Legal Considerations And Strategic Options

The CBN in its March 28, 2024 circular announced an upward review of the minimum capital requirements for banks in Nigeria, mandating banks to raise their minimum paid-up capital by March 31, 2026 as follows...

Nigeria Commercial

PL

Pavestones Legal

SEC Revises Minimum Capital Requirements For FinTech Operators And Virtual Asset Service Providers (VASPs)

Nigeria Finance

GE

G ELIAS

CBN Raises The Capital Bar For Non-Interest Banks: What You Need To Know

Nigeria Finance

Syntegral Legal Practice

Neobanks In Nigeria: Key Considerations For Market Entry - Part II

Nigeria Finance

BH

Balogun Harold

CBN Recapitalization Policy 2024

Nigeria Finance

NO

Niji Oni & Co.

Nigeria's Insurance Industry Reform Act, 2025: A Deep Dive Into Reform And Its Challenges

Nigeria Insurance

AP

Advocaat Law Practice

Regulatory Update: The Nigerian Insurance Industry Reform Act 2025 – Navigating Compliance

Nigeria Insurance

PL

Pavestones Legal

See more

Debt Capital Markets

Higher Capital Thresholds And New Vasp Licences: Key Takeaways From The Nigerian Securities And Exchange Commission's January 2026 Circular

In January 2026, the Nigerian Securities and Exchange Commission (the "Commission") issued a circular that significantly increased the minimum capital requirements for Capital Market Operators (CMOs).

Nigeria Finance

PL

Pavestones Legal

A Legal Analysis Of The Securities And Exchange Commission's Revised Minimum Capital Framework For Capital Market Operators In Nigeria

On 16 January 2026, the Securities and Exchange Commission ("SEC" or "the Commission") issued Circular No. 26-1 pursuant to its regulatory powers under the Investments and Securities Act, 2025.

Nigeria Finance

Adeola Oyinlade & Co

SEC Releases A New Minimum Capital For Regulated Capital Market Entities

The Securities and Exchange Commission (SEC) has rolled out a major update to the Minimum Capital Requirements (MCR) for regulated capital market entities...

Nigeria Finance

Syntegral Legal Practice

SEC Nigeria Revises Minimum Capital Requirements For Capital Market Operators

Nigeria Commercial

UU

Udo Udoma & Belo-Osagie

Bonds Vs Commercial Papers: Examining Key Roles And Differences In Nigeria's Financial Markets

Nigeria Finance

SA

S.P.A. Ajibade & Co.

Hanging In The Balance: Securing A Company's Debt By A Fixed Or Floating Charge?

Nigeria Finance

SA

S.P.A. Ajibade & Co.

True-Sale Securitisation In The Legal Context

Nigeria Commercial

SA

S.P.A. Ajibade & Co.

Effective Ways To Recover Debts Using The Claims Framework Under The Admiralty Jurisdiction Act Of Nigeria

Nigeria Transport

OA

Olisa Agbakoba Legal (OAL)

Effective Debt Recovery In Nigeria: Prioritising ADR Over The Litigation Minefield

Nigeria Litigation

OA

Olisa Agbakoba Legal (OAL)

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Charges, Mortgages, Indemnities

True-Sale Securitisation In The Legal Context

Due to certain accounting and legal reasons, companies seeking to maintain liquidity and therefore keep business afloat, may choose to take only financial measures incurring of limited financial liability.

Nigeria Commercial

SA

S.P.A. Ajibade & Co.

Mortgage Transactions In Nigeria: Borrower And Lender Rights Explained

A mortgage is a conveyance or lien over a property for the security of the repayment of a loan facility, which is discharged after the liquidation of the loan facility.

Nigeria Finance

TT

The Trusted Advisors

Agency Banking In Nigeria - The Fintech Play

Agency banking in Nigeria is a system where banks and licensed financial institutions appoint individuals as agents to provide basic financial services...

Nigeria Finance

BH

Balogun Harold

Neobanks In Nigeria: Key Considerations For Market Entry - Part II

Nigeria Finance

BH

Balogun Harold

The Revised Regulatory And Supervisory Guidelines For The Operations Of Mortgage Refinance Companies (MRCs) In Nigeria

Nigeria Finance

NO

Niji Oni & Co.

Unlocking Capital – Creating Security Interests In Nigeria's Upstream Petroleum Sector

Nigeria Finance

AP

Advocaat Law Practice

Aviation: Financing And Leasing 2025

Nigeria Transport

SK

Streamsowers & Kohn

Regulatory Update: Corporate Affairs Commission Issues New Schedule Of Fees

Nigeria Commercial

FS

Moroom Africa Legal Consults

Tax Compliance Checklist For Businesses In Nigeria

Adeola Oyinlade & Co

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Financial Services

How To Set Up A Free Zone Company In Nigeria

A free zone company is a company registered and situated in a free zone. A free zone is a designated geographical area within a country where companies set up to enjoy exemptions or reduced taxes, customs duties, and regulations.

uA

Firmus Advisory

Obtaining A Microfinance Bank License In Nigeria – All You Need To Know

Microfinance banks are quite common in Nigeria and this is because they play a key role in the financial sector. They offer small scale banking services to those who cannot be covered by the traditional banks.

Nigeria Finance

uA

Firmus Advisory

Nigeria's FinTech Regulatory Framework: Key 2025 Developments And Outlook For 2026

Nigeria's fintech sector has entered a critical phase of regulatory maturation. Regulatory activities in Nigeria's financial technology ("Fintech")...

Nigeria Technology

UU

Udo Udoma & Belo-Osagie

The Nigerian Banking & Finance Sector In Review: Regulatory Developments In 2025 And Outlook For 2026

Nigeria Finance

UU

Udo Udoma & Belo-Osagie

Higher Capital Thresholds And New Vasp Licences: Key Takeaways From The Nigerian Securities And Exchange Commission's January 2026 Circular

Nigeria Finance

PL

Pavestones Legal

A Legal Analysis Of The Securities And Exchange Commission's Revised Minimum Capital Framework For Capital Market Operators In Nigeria

Nigeria Finance

Adeola Oyinlade & Co

The Financial Sector 2025 Round-Up And Outlook For 2026

Nigeria Finance

SB

Stren & Blan Partners

SEC Revises Minimum Capital Requirements For Regulated Capital Market Entities

Nigeria Finance

AP

Advocaat Law Practice

Recapitalization In The Nigerian Banking Sector: Legal Considerations And Strategic Options

Nigeria Commercial

PL

Pavestones Legal

See more

Latest Videos

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Lawspectives: Debt Recovery By Gabriel Cornelius (Video)

OA

Olisa Agbakoba Legal (OAL)

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