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We have highlighted in this article the eligibility criteria and other relevant information for technology companies that wish to be listed on the Technology Board.

In furtherance of improving revenue generation and making Nigeria more investor friendly, the Nigerian President, on June 26 2025, signed into law four tax bills passed by the National Assembly.

On November 27, 2024, the Federal Inland Revenue Service (FIRS) issued the Guidelines on Advance Pricing Agreements ("the Guidelines") pursuant to Section 8(1)(u) of the FIRS...

On 6th August 2026, the Nigerian Midstream and Downstream Petroleum Regulatory Authority (“NMDPRA”) launched a stakeholder consultation in relation to the proposed Midstream and Downstream Petroleum Prevention...

The spotlight has been cast on Nigeria's merger and acquisition scene since 2021, owing largely to the increase of mergers and acquisitions (M&A) deals and increased activities by regulators...

The Central Bank of Nigeria's Fourth Edition of the Foreign Exchange Manual introduces sweeping changes to currency and trade regulations, raising import payment thresholds, increasing tuition remittance limits...

Real estate is one of the most lucrative sectors in Nigeria, with property values in parts of Lagos appreciating by as much as 10% annually.

On May 11, 2022, the SEC consolidated the Proposed Rules and issued New Rules on Issuance, Offering Platforms and Custody of Digital Assets.

In our previous publication we discussed Nigeria's digital future in light of the Draft Blockchain Adoption Strategy ("Strategy") formulated by the government of the Federal Republic of Nigeria...

The Central Bank of Nigeria has issued an Exposure Draft of Revised Guidelines for Financial Holding Companies, marking the first comprehensive review since 2014. This regulatory update introduces significant changes to governance requirements, capital adequacy standards, ownership structures, and consolidated supervision frameworks.

In an era where data breaches and privacy concerns are on the rise, organizations processing Personal Data must prioritize compliance. In Nigeria, data protection laws have evolved...

Businesses are increasingly adopting the use of Emerging Technologies to improve efficiency and decision-making. While these technologies offer clear commercial benefits, they also involve the processing of Personal Data...

Money Lending in Nigeria has evolved from traditional banking to a more flexible and technology-driven system which accommodates FinTechs and other digital companies...

On May 6, 2024, the Central Bank of Nigeria ("CBN") published a circular providing "Implementation Guidance on the Collection and Remittance of theNational Cybersecurity Levy" (the "CBN Circular")...

In this digital age, data has become a vital asset for both individuals and corporate bodies. It has in fact been regarded as the world's most valuable resource[1]. The question then is, what is data?

The European Union's AI Act introduces mandatory watermarking requirements for AI-generated content, creating compliance obligations that extend beyond EU borders to affect Nigerian businesses using global AI services. This analysis examines how these transparency requirements intersect with Nigeria's existing regulatory framework and highlights the need for comprehensive AI governance legislation.

The Central Bank of Nigeria ("CBN") on the 9th day of March 2023, issued an exposure draft on the regulatory framework for agent banking in Nigeria (the "Draft Framework").

The publication of the Fintech Report (the "Report") by the Central Bank of Nigeria on February 2, 2026 represents a significant milestone in Nigeria's fintech regulatory landscape.