Working in Nigeria: expatriate quota, STR visa and CERPAC
As a foreigner you only work in Nigeria with written consent from the immigration service. For a permanent job your employer first applies for an expatriate quota at the Ministry of Interior; you then get a work visa and a CERPAC of USD 2,000. For assignments of up to six months there is the Temporary Work Permit.
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Anyone who isn't Nigerian may only work in Nigeria with written consent from the Comptroller-General of Immigration, the head of the immigration service. That is in section 36 of the Immigration Act 2015. Working for the federal government, a state or a local government is exempt. Anyone entering Nigeria to work shows that consent at the border; anyone who can't risks a fine of one million naira, deportation, or both (section 36(2)). For an ordinary job the consent runs through your employer: they first apply for an expatriate quota, a number of places for foreigners, at the Ministry of Interior.
Which route fits which work?
| Route | For whom | Duration according to the NIS | Fees for Dutch nationals |
|---|---|---|---|
| Employment (Expatriate) Visa (R2A), with CERPAC | a job with a Nigerian employer with an approved quota | 90 days to enter, then 2 years, renewable | STR visa $110, CERPAC USD 2,000 |
| Employment (Free Zone) Visa (R3A) | a job in a free zone | 2 years, renewable | not listed separately |
| Temporary Work Permit | specialists for installation, maintenance or training | 30 days, single entry (the visa page says 90 days) | $110 |
| Temporary Work Permit, 6 months | longer assignments for specialists | 6 months, not renewable | $110 |
| Working as the spouse of a Nigerian | — | not on this visa according to the SLA | — |
How does the work visa run?
The 2026 Service Level Agreement (SLA) of the Nigeria Immigration Service (NIS) describes the order. The company applies for an expatriate quota at the Ministry of Interior and gets it approved. Then you apply at the Nigerian embassy for an STR visa (Subject to Regularisation). In Nigeria you regularise your status and get your CERPAC, the residence card for foreigners. According to the SLA, the decision takes 10 days after your fingerprints are taken and your interview.
The SLA lists among other things: a passport still valid for six months, your employment contract with your signed acceptance, a letter from the employer on letterhead accepting immigration responsibility, your diplomas, your CV, and for a role as director a board resolution.
The NIS has also introduced the e-CERPAC for employees on a quota and in free zones. It is issued before you enter Nigeria, so the regularisation afterwards falls away. Ask your employer which of the two is used for you.
Don't leave on a tourist or business visa to look for or start work on the spot. According to the NIS, a business visa doesn't allow employment, and the Immigration Act forbids a foreigner to accept work without written consent from the immigration service.
What is the Temporary Work Permit?
A temporary work permit for specialists who, for example, install equipment, do maintenance or give training in Nigeria. There is a short version: the 2026 SLA gives 30 days for a single entry, the NIS visa page 90 days. And there is a six-month version, with multiple entries, which can't be renewed. You need a Visa Authority Letter from the Comptroller-General in advance, applied for by the company in Nigeria. You may not take an ordinary job on it. The fees for Dutch nationals are $110 according to the NIS table.
What is left of your salary?
You pay income tax to your state's tax authority, with rates rising from 0 percent on the first N800,000 a year to 25 percent above N50,000,000. For the compulsory health insurance in the formal sector you pay, according to the NHIA, 5 percent of your basic salary, and your employer 10 percent; see healthcare in Nigeria. How your Dutch tax and your AOW work is in state pension, pension and tax in Nigeria.
And your partner?
For the ordinary employee, on the R2A visa, the SLA names no visa of their own for the family. The SLA does have separate classes for the spouse, children and parents aged 65 and over of employees in a free zone, with an international NGO or with the government, and of clerics. The NIS visa page and CERPAC page do mention family members of foreigners working in Nigeria. So ask the NIS and your employer before you sign which visa your family comes on. A job of their own needs its own consent. If you are married to a Nigerian yourself, the SLA says you may not work on the spouse visa: see the residence routes.
Have your diplomas legalised before you leave; how that works is in household goods to Nigeria. The steps for employees are in the plan for Nigeria.
In Vertrekklaar this is phase 2 of 5 of the journey, step 2.1: the same steps, but for your situation — in your order, tickable, and with the deadlines watched. See the whole journey to Nigeria or go straight to step 2.1 in the open plan.
What this rests on
The facts in this article come from these official pages. Rules change. When in doubt, go by the source, not this article.
- Immigration Act 2015, sections 36 to 38 — work only with consent, and the employer's duties — immigration.gov.ng
- Nigeria Immigration Service — Service Level Agreement 2026, the R2A work visa, the TWP and the fees for Dutch nationals — immigration.gov.ng
- Nigeria Immigration Service — visa classes, the Employment (Expatriate) Visa and the Temporary Work Permit — immigration.gov.ng
- Nigeria Immigration Service — the CERPAC and what it costs — immigration.gov.ng
- Nigeria Immigration Service — the e-CERPAC, issued before arrival — immigration.gov.ng
- NHIA — the health insurance contribution in the formal sector — nhia.gov.ng
- Nigeria Tax Act 2025, Fourth Schedule — the rates for individuals (via LIRS) — lirs.gov.ng
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