Nigeria: Introduction of Expatriate Employment Levy

Key Points  

  • The government of Nigeria introduced a new fee for companies hiring foreign talent  


The government of Nigeria introduced an Expatriate Employment Levy (EEL) to encourage companies to hire local talent. Employers hiring foreign nationals for long-term assignments (at least 183 days within a year) must pay USD 15,000 annually for directors and USD 10,000 for other positions via the EEL portal. Employers hiring for shorter durations may be exempt.  

Looking Ahead  

Continue to check the government of Nigeria’s website and Envoy’s website for the latest updates and information.  

Content in this publication is for informational purposes only and not intended as legal advice, nor should it be relied on as such. For additional information on the issues discussed, consult an attorney at Corporate Immigration Partners, P.C., or another qualified professional of your choosing. On non-U.S. immigration issues, consult your Envoy representative, or another qualified representative of your choosing.