Nigeria's work permit: your employer files first, and your share starts around $3,150
How the R2A visa and e-CERPAC work for Americans hired by a Nigerian company, what the 2025 reforms changed, and the rules that tie you to one employer. Checked September 2026.
If a Nigerian company wants to hire you, this is the route. The company does most of the filing before you're in the picture, and the permit only covers work for that one employer.
Work Visa
For foreign nationals employed in Nigeria. Requires Combined Expatriate Residence Permit and Aliens Card (CERPAC). Multiple entries, renewable every 2 years.
- Government cost
- $2,000
- Processing time
- ~14 days
- Timeline
- 2 years (renewable)
- Difficulty
- Hard
About that data card
Our requirements list includes a "Police clearance certificate" and a "Medical certificate." We couldn't find either on the Nigeria Immigration Service's R2A checklist, which asks for a passport valid six months, your contract and acceptance letter, the employer's application, the quota approval, your certificates and CV, plus a board resolution for senior roles. You'll also need a yellow fever certificate to enter. And our "14 days" is too tidy: immigration's clock is 10 days from your biometrics. It only starts once the quota is approved.
How it works
Four steps, and the first one isn't yours
1. Your employer gets a quota slot
The company asks the Ministry of Interior for an approved expatriate position and has to show the skill isn't available in Nigeria. Law firms put this at four to six weeks.
2. The permit is filed online
Since the 2025 reforms, the e-CERPAC goes through the government portal and is approved before you fly, not after you land. Fees are paid upfront and aren't refunded if you're turned down.
3. Biometrics, then a decision
Immigration commits to a decision 10 days after your interview and fingerprints.
4. You enter on an R2A visa
It's good for 90 days and can't be extended. From there, your CERPAC covers you for two years and can be renewed.
What the permit costs in 2026
$2,000
CERPAC permit fee
per worker
$1,000
Expatriate insurance
per year, long-term permits
$149
Processing and card delivery
$129 plus $20
$300 to $500
Agent to handle the CERPAC
optional, typical range
About $753
Each quota position
employer pays, ₦1 million
About $1,130
Company business permit
employer pays, ₦1.5 million
Before you sign
The strings that come with an R2A
This route is for people with a real Nigerian job offer in a skilled role. It's the wrong fit if you plan to keep a U.S. employer: the permit only lets you work for the company that sponsored you.
The slot belongs to the company
A new job needs a new approved position, and the portal has no simple change-of-employer option.
Some jobs don't qualify
Only roles on the critical skills list are considered. Nursery, primary and secondary teaching (except specialized subjects), artisan work and legal jobs are ineligible.
You'll be training Nigerians
Each approved position must come with two Nigerian understudies.
Family can come, but can't work
A spouse or adult child uses the R2B visa and gets a two-year residence permit; younger children use R2C. Dependents can live in Nigeria but can't take a job on that status.
If the job is a short project
For specialized, project-based work, companies can bring in experts on a Temporary Work Permit instead. It's single entry and runs up to 30 days, so it suits a site visit or a commissioning job, not a move.
Money, safety and the long run
Taxes, security and where this permit won't take you
Taxes on both sides
Since January 2026, Nigeria taxes residents on worldwide income. Spending 183 days or more in a 12-month period is one of the tests. The first ₦800,000 (about $600) is tax-free, and the top rate is 25% above ₦50 million (about $37,600). There's no U.S.-Nigeria income tax treaty, so you'll rely on the foreign earned income exclusion ($132,900 for 2026) or foreign tax credits.
Get the package in writing
Nigeria's minimum wage is ₦70,000 a month, about $53. Settle your salary currency, housing and who pays the permit costs before you accept.
Security and health
The State Department rates Nigeria Level 3, Reconsider Travel, as of June 2026, with parts of the country at Level 4. Port Harcourt is carved out of the Level 4 warning for Rivers State. Medical facilities generally aren't at U.S. standards, so arrange private coverage before you go.
Citizenship isn't the payoff
Naturalization takes 15 years of continuous residence, and Nigeria's constitution makes naturalized citizens give up any nationality they didn't hold from birth.
Help with health coverage, taxes and money
Hunter Schultz
Healthcare Coach
A healthcare coach who helps you plan how you'll get care abroad, including what happens in an emergency.
ExpatInsure
Global Health Insurance
Sets you up with international health insurance before you leave the U.S.
MyExpatTaxes
U.S. Expat Tax Service
Files U.S. tax returns for Americans living abroad, including claims for the foreign earned income exclusion.
Flamingo Compliance | Tax Residency and Visa Tracker Platform
Tax Residency and Visa Tracker Platform
Tracks your days in each country so you know when you're close to a tax residency line.
Moneycorp
Currency Exchange
Handles currency exchange and international transfers between dollars and naira.
Nigeria work visa questions
Do Americans working in Nigeria pay tax in both countries?
You'll usually file in both. Nigeria taxes residents on worldwide income, and spending 183 days in a 12-month period is one way to become resident. The U.S. taxes citizens wherever they live, and there's no U.S.-Nigeria income tax treaty. The foreign earned income exclusion ($132,900 for 2026) or foreign tax credits are how you avoid paying twice on the same salary.
How long does it take to get a work permit in Nigeria?
Allow at least two months. The employer's quota approval takes about four to six weeks, and immigration commits to a permit decision 10 days after your biometrics appointment. Applicants report the physical card can take two to three months, with a temporary card covering the wait.
Can my spouse work in Nigeria if I have an R2A visa?
Not on a dependent visa. A spouse uses the R2B visa and gets a two-year residence permit, but dependents can't take a job on that status. To work, they'd need their own sponsoring employer and permit.
What happens if I overstay in Nigeria?
You're fined $15 a day. Overstay three months and you face a five-year ban from returning; a year or more brings a 10-year ban. Renew your CERPAC before it runs out.
Can I switch employers on a Nigerian work permit?
Not easily. The expatriate quota belongs to your employer, so a new job needs a new approved position at the new company, and the online portal has no separate change-of-employer category. Budget for a fresh application.
Can I work remotely for a U.S. company on Nigeria's R2A visa?
No. The R2A is for foreigners offered a job under an approved expatriate quota, and it only lets you work for the Nigerian employer that sponsored you. Keeping a U.S. employer doesn't qualify you for it.
Does a Nigerian work permit lead to citizenship?
Not realistically. Naturalization requires 15 continuous years of residence, and Nigeria's constitution requires naturalized citizens to give up any nationality they didn't hold from birth, so you'd have to renounce your U.S. citizenship.
How much does a Nigerian work permit cost in 2026?
The worker's side runs about $3,150 in the first year: a $2,000 CERPAC fee, $1,000 a year in mandatory expatriate insurance, $129 processing and $20 card delivery. Agents typically charge another $300 to $500. The employer separately pays for its business permit and each quota position, about $1,130 and $753 (₦1.5 million and ₦1 million).
Weighing a job offer in Nigeria?
Take the free Expatsi Test to see how Nigeria compares with other countries on cost, safety and healthcare before you sign.
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