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Nigeria's non-oil economy demonstrated robust growth of 4.07% in Q4 2025, with agriculture, real estate, construction, and manufacturing leading the expansion. This analysis examines the corporate-commercial implications of this economic momentum and the increasingly structured regulatory environment shaping business operations. The piece explores three key developments from 2025 that are particularly significant for boards, investors, and in-house counsel navigating Nigeria's evolving business landscape.

Nigeria's President, Muhammadu Buhari has signed an Executive Order 007 to enable private sector companies fund the construction of roads and be repaid via tax credits to be utilised against their future tax obligations.

In Africa, large infrastructure gaps remain an obstacle to growth, investment and economic diversification.

The National Housing Fund (NHF) was established under the NHF Act 1992 to facilitate the mobilisation of funds for the provision of affordable housing for Nigerians.

In the quest to improve the infrastructural needs of Nigeria and maximise resources, the President of Nigeria approved the Executive Order 007 (the Order) ...

We therefore advise that all stakeholders commence compliance with the revised WHT rates of 5%.

Off-plan property acquisitions have surged in Nigeria's real estate market, offering buyers the chance to lock in today's prices for future assets while developers secure construction capital directly from purchasers.

James Doe, our Global Co-Head of Construction Disputes, recently spoke at the Energy & Infrastructure Construction Law Roundtable co-hosted with Aluko & Oyebode in Lagos...

Delays on construction projects are common, often creating disputes over responsibility, extension of time and liquidated damages. Concurrent delays, where both the contractor and the employer contribute to the delay simultaneously, often create complexities.

The National Assembly, on 18 February 2019, passed the National Housing Fund (Establishment) Bill, 2018 (the Bill) into law.

The Lagos State Ministry of Physical Planning and Urban Development has issued a formal public notice identifying more than 170 real estate developments in Ibeju-Lekki, Epe, Eti-Osa, and other areas...

Off-plan property sales and purchases in Lagos often involves buyers paying some deposit before a real estate project is completed.

It is therefore better and cheaper to prevent and deter trespassers from loitering, dumping waste or carrying out acts of trespass on the site.

Generally, the doctrine of privity of contract stipulates that it is only parties to a contract that have right to sue and be sued to enforce the rights and obligations arising from the contract.

The Gazette embodies the first update to the List since March 2006.

The federal government has gazetted an amendment to the Withholding Tax Regulations 1997.

Though the date of practical completion is of great importance to a building project, it does not have a unanimous definition.

Are you a property owner or developer with existing developments lacking proper Planning Permits? This is to inform you that the Lagos State Government is granting a 90-day amnesty period from May 2nd to July 30th, 2024.