Living in Nigeria: The Complete Expat Guide for 2026
Nigeria is not for the faint-hearted, but it commands serious attention. As one of Africa's largest economies and its most populous country with over 220 million people, it is a major centre of commerce, energy, and entrepreneurship. (Following successive naira devaluations since 2023, Nigeria's nominal GDP measured in US dollars now ranks behind South Africa and Egypt, though it remains among the continent's biggest economies and its largest by population.) UK nationals in Nigeria are predominantly there for business — oil and gas, banking and finance, telecoms, professional services, and development — and most arrive with their eyes open to both the considerable rewards and the genuine challenges.
This guide is honest about both.
Lagos vs Abuja: Choosing Your City
Lagos is where the money moves. Nigeria's commercial capital and port city is one of Africa's most dynamic business environments — chaotic, high-energy, and expensive by regional standards. The expat community concentrates on Victoria Island (the main business district), Ikoyi (the premium residential area, home to embassies and senior corporate staff), and Lekki (a fast-growing peninsula with a younger expat demographic, more modern infrastructure, and some of the best gated estate developments). Traffic in Lagos is legendary — journeys that appear short on a map can take hours in peak hours. Many expats build their lives entirely around a small geographic radius.
Abuja is the federal capital, purpose-built in the 1980s and considerably more planned, spacious, and orderly than Lagos. It is quieter, more bureaucratic in character (government, diplomatic missions, multilateral organisations are the main employers), and perceived as safer. For those working in government relations, development, or diplomacy, Abuja is the natural base. Living costs are slightly lower than Lagos.
CERPAC Registration
All foreign nationals residing in Nigeria for more than 90 days are required to obtain a Combined Expatriate Residence Permit and Aliens Card (CERPAC). This is a biometric permit that serves as the primary residency document. CERPAC is processed through the Nigerian Immigration Service and is typically arranged by the employer for corporate expats.
The process can be time-consuming and bureaucratic. Processing times have historically been inconsistent, though digitisation efforts have improved the system in recent years. Expats should ensure their employer's HR or legal team is experienced with the process and has adequate resources to manage it.
Work visas (Subject to Regularisation — STR) are the usual initial entry mechanism for employed expats and are converted to CERPAC on arrival.
Security Considerations
Security is the defining practical reality for expats in Nigeria and must be addressed plainly.
Lagos and Abuja are broadly manageable with professional-grade security awareness and the right residential choices. The risks are principally kidnapping for ransom (primarily targeting business executives and wealthy individuals), armed robbery, and car crime. The expat community in both cities lives — by necessity — within a network of security infrastructure: gated compounds with guards, armoured or security-driver-equipped vehicles, restricted movement after dark, and security company subscriptions.
The FCDO maintains detailed travel advice for Nigeria; certain states in the north, northeast (including the Lake Chad region), and parts of the south are subject to "do not travel" or "avoid all but essential travel" advisories. Business expats in Lagos and Abuja are generally operating in areas below these severity levels, but the country-wide situation requires ongoing monitoring.
Corporate expats typically arrive with an employer-provided security briefing and ongoing security management. Those arriving independently should retain a recognised professional security consultancy.
Piracy in the Gulf of Guinea is a separate concern for those involved in maritime industries.
Cost of Living
Lagos may surprise those expecting Africa to be cheap. For expats living at the international standard — which is largely non-negotiable for security and comfort reasons — it is expensive.
Premium gated estate accommodation in Ikoyi or Victoria Island ranges from USD 3,000 to USD 8,000+ per month for a furnished serviced apartment or house within a secured compound. This is the non-negotiable baseline for most corporate families.
Groceries at international supermarkets (Shoprite, Spar, specialist importers), private healthcare, international school fees, and security costs all add substantially to the monthly budget. A corporate expat family in Lagos should realistically budget USD 8,000–15,000 per month or more, all-in, for a secure, comfortable expatriate lifestyle. International school fees for well-regarded schools run USD 20,000–35,000 per year per child.
Abuja is moderately cheaper, though premium housing still commands significant premiums over domestic standards.
Salaries for senior corporate expats reflect these costs — packages in oil, gas, banking, and telecoms are typically generous by global standards.
Private Healthcare
The Nigerian public health system is not a viable option for expats. Private healthcare is essential, and quality varies considerably by facility.
Recommended private facilities:
- Eko Hospital (Lagos): One of the best-equipped private hospitals in West Africa, with a range of specialist services
- Lagoon Hospital (Lagos): Long-established, high-quality private facility, multiple locations
- Total Health Trust / Hygeia: Health maintenance organisations with networks of clinics and hospitals
International private health insurance with medical evacuation cover is absolutely essential. For complex cases or serious illness, many expats are evacuated to South Africa, the UK, or the UAE. Coverage for medical evacuation is not optional.
Gated Estate Communities
The gated estate has become the defining residential format for expat life in Lagos. Estates such as Eko Atlantic City (reclaimed land off Victoria Island — a new urban district built to international standards), Shoreline Estate, Banana Island (the most exclusive address in Lagos), and various managed compounds in Lekki offer 24-hour security, backup power generators (essential given frequent public power outages), maintained roads within the estate, and a semblance of the infrastructure reliability that expats expect.
Power generation is the single biggest practical infrastructure challenge. Virtually every serious residence or business maintains a diesel generator. This adds significantly to operating costs and is an unavoidable feature of Nigerian daily life.
Expat Community
Nigeria has a well-established expat community, particularly in oil and gas (Shell, TotalEnergies, Chevron, and their contractors have large Nigerian operations) and in banking and finance (Standard Chartered, Stanbic IBTC, Citibank, and others). Social networks through sports clubs, expat associations, and corporate social programmes are active. The British Business Group Nigeria and the British-Nigerian Chamber of Commerce are useful professional networks.
Taxation in Nigeria
Nigeria operates a Pay As You Earn (PAYE) system for employment income, administered by the relevant State Internal Revenue Service (SIRS). Expatriate employees whose remuneration is borne by a Nigerian entity (or a foreign entity with a fixed establishment in Nigeria) are subject to Nigerian personal income tax on employment income.
Tax rates are progressive. Under the Nigeria Tax Act 2025, which took effect on 1 January 2026 and overhauled the previous Personal Income Tax Act (PITA) regime, an initial band of annual income is tax-free and the top marginal rate is 25% on income above NGN 50 million per year. Given the high naira values of corporate expat packages, most senior expats fall into the higher bands. Annual returns are filed with the relevant SIRS.
UK-Nigeria Double Taxation Agreement: The UK and Nigeria have a DTA. For UK nationals who establish genuine Nigerian tax residence, the treaty provides mechanisms to avoid double taxation on employment income. However, the interaction with UK departure rules — particularly if visits to the UK are frequent — requires careful management. UK nationals who do not meet the SRT non-residence conditions remain UK tax resident regardless of the DTA.
Pension during an overseas posting: UK nationals on assignment in Nigeria generally do not make Nigerian pension contributions (though this should be confirmed with local HR). They should assess whether to continue UK pension contributions (possible if retaining UK employment through a secondment structure) and whether to make voluntary NI contributions to protect State Pension entitlement.
Currency risk and repatriation
The Nigerian naira has experienced severe devaluation over the past decade. The Central Bank of Nigeria (CBN) has periodically operated a managed or official exchange rate that diverged significantly from the parallel market rate. Since 2023, the naira has been allowed to float more freely, resulting in sharp devaluation but also improved alignment between official and parallel rates.
For expats earning in US dollars or sterling (as most corporate packages in the oil, banking, and telecoms sectors are structured), currency risk is less acute — income is dollar-denominated and savings are typically held outside Nigeria in hard currency. However, day-to-day Nigerian living costs in naira become very cheap in hard currency terms when the naira depreciates, which is a practical benefit.
Repatriating capital from Nigeria can be complex, particularly for those with naira-denominated local income or investments. The regulatory framework for foreign exchange transactions and capital account transactions has been subject to frequent change. Retaining a specialist Nigerian FX adviser is advisable for larger capital movements.
Frequently asked questions
Do I need a will specific to Nigeria if I own assets there? If you hold Nigerian bank accounts, investments, or property, it is advisable to have a Nigerian will dealing with those Nigerian-situated assets. UK wills are not automatically effective in Nigeria and probate of a foreign will through the Nigerian courts is a slow process. A locally drafted will in addition to a UK will — each addressing the relevant jurisdiction's assets — provides cleaner succession planning.
Is private schooling good enough to use in Nigeria, or should I consider returning children to the UK for education? Several international schools in Lagos — including the American International School of Lagos (AISL), Greensprings School, and Corona School — offer internationally recognised curricula (IB, Cambridge International) at a high standard. Many corporate expat families find these adequate for primary and secondary education. For A-levels and university, most expat children return to the UK or attend overseas universities. This is a personal decision based on the child's age, needs, and the family's expected length of stay.
How do I manage my UK pension and ISA while in Nigeria? Existing UK ISAs retain their tax-free status while you are non-UK resident, though new contributions cannot be made as a non-resident. UK pensions continue to grow; if you have UK earnings through a UK employer or second arrangement, pension contributions may continue up to the annual allowance. Manage investments through a UK-based discretionary investment manager who can oversee the portfolio during your absence.
How Global Investments Can Help
For UK nationals in Nigeria — whether on corporate packages or managing independent business interests — the combination of high earnings, security costs, UK tax considerations, and currency risk requires careful financial planning.
Global Investments advises on UK tax residency status for those on assignment, pension contributions during overseas postings, and the broader management of UK-based assets while resident abroad. For those accumulating significant capital in Nigeria, we can assist with structured repatriation and investment planning.
Contact us to speak with an adviser familiar with the specific financial dynamics of African postings.
This guide is for general information only and does not constitute financial, legal or tax advice. Rules, fees and regulations change frequently; verify current requirements with a qualified adviser before acting.