Data-center law in Nigeria

National jurisdiction · as of 2026-09-05

Nigeria has no data-center-specific siting, permitting, or utility statute; a data-center project is governed by the general investment-promotion framework of the Nigerian Investment Promotion Commission Act, 1995 (No. 16 of 1995).

The Act establishes the Nigerian Investment Promotion Commission to encourage, promote, and coordinate investment in the Nigerian economy, and gives the Commission power to negotiate specific incentive packages for strategic or major investment and to issue guidelines designating priority areas of investment and their applicable incentives and benefits, without naming information technology or data infrastructure as a distinct sector in the Act's own text.

The Act guarantees an eligible enterprise against nationalisation or expropriation and against compulsion to surrender its capital, and guarantees the transfer of dividends, profits, loan-servicing payments, and sale or liquidation proceeds, net of taxes.

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Instruments on record

1 instrument on record, grouped by the family of approval each one governs.

Public agreements

What fiscal agreements attach a data center to its host jurisdiction?

Nigerian Investment Promotion Commission Act, 1995

In force

Nigerian Investment Promotion Commission Act, 1995 (No. 16 of 1995)

Effective 1995-01-16 · Applies to both

The Nigerian Investment Promotion Commission Act, 1995 establishes the Nigerian Investment Promotion Commission to encourage, promote, and coordinate investment in the Nigerian economy, without naming information technology or data infrastructure as a distinct priority sector. Section 22 empowers the Commission, for the purpose of promoting identified strategic or major investment, to negotiate specific incentive packages in consultation with appropriate Government agencies.

Section 23 lets the Commission issue guidelines and procedures specifying priority areas of investment and the incentives and benefits applicable to them, in conformity with Government policy. Section 24 guarantees an investor's unconditional transfer, through an authorised dealer in freely convertible currency, of dividends or profits net of taxes, loan-servicing payments on a foreign loan, and the net proceeds of a sale or liquidation of the enterprise.

Section 25 guarantees that no enterprise to which the Act applies shall be nationalised or expropriated by any Government of the Federation, and that no person shall be compelled by law to surrender an interest in an enterprise's capital, subject to exceptions the Act separately provides.

Source: Full text of law

Every entry cites the instrument it describes. None of it is legal advice: verify a citation before relying on it. Full sourcing: read the methodology. The rest of the record: all jurisdictions.