Law of NigeriaModule 7
Business, employment and tax: companies under CAMA 2020, investing from abroad, the Labour Act and the National Industrial Court, pensions, and the tax reform of 2026
A business in Nigeria is shaped by the Companies and Allied Matters Act 2020 (CAMA), administered by the Corporate Affairs Commission (CAC). A foreign company that wants to do business must usually incorporate a separate Nigerian company. Foreign investment is welcomed and protected by the Nigerian Investment Promotion Commission Act, but money must enter through registered channels to be sent back out. Employment is governed by the Labour Act for ordinary workers, by contract and common law for senior staff, and disputes go to the National Industrial Court. Tax was reorganised by a reform that took effect on 1 January 2026. Rates, thresholds and procedures change often, so check the current rules before acting.
This course explains the law of Nigeria, not US law. Rules that look the same elsewhere may be different.
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See what is included in the Courses & AI Lab Pass →General education on the law of Nigeria, using invented people and businesses. It states laws and procedures in simplified form and is not legal advice. The law and its practice change, and every case turns on its facts, the authority and the state concerned. It does not offer legal representation or a legal opinion on any case. Consult a Nigerian legal practitioner for any real matter.
This course was written on 5 November 2026. To the best of our knowledge, it describes the law of Nigeria as it stood on that date. Laws change, and we may have missed or misunderstood something. If you notice a change, or have other information, please do not hesitate to contact us: we will review it and update the course. We do not claim to be the final source of the law.
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