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Nigeria Puts Expatriate Employment Levy on Hold

13 March 2024

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Approved Changes

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Nigeria

Following a meeting with a delegation led by the Minister of Industry, Trade, and Investment on 8 March 2024, Nigeria's Federal Ministry of Interior announced that the implementation of the Expatriate Employment Levy (EEL) will be put on hold for further dialogue with stakeholders. As previously reported, the launch of the EEL was announced on 27 February 2024 and is to be levied at an annual rate of USD 15,000 for directors and USD 10,000 for other expatriate (non-citizen) employees working in Nigeria. Further developments on the implementation of the EEL will be reported once available.