The Nigeria Startup Act 2022 was signed into law by President Muhammadu Buhari on 19 October 2022. The Act contains several measures to promote and support startups, including the following tax measures: A 4-year exemption from income tax and other taxes; An additional tax relief equal to 5% of taxable profits for up to 5 years for qualifying startups with at least 10%, 60% of which have no work experience or are within 3 years of graduating; An investment tax credit equal to 30% of investments made in qualifying startups; A 35% individual income tax exemption for startup employees for...