The 2026 Expatriate Relocation Guide to Nigeria: Visas, Housing, Healthcare, Schools, and What the Brochures Leave Out

Every year, thousands of expatriates relocate to Nigeria for work — and every year, most of them describe the first three months as unnecessarily difficult. Not because Nigeria is inhospitable, but because the gap between what relocation guides tell you and what actually happens on the ground remains wide. This guide is written to close that gap.

Whether you are a multinational executive on a two-year posting, a tech professional joining a Lagos startup, or a trailing spouse navigating a new city, the practical realities of relocating to Nigeria in 2026 have changed significantly from even two years ago. New visa rules, a reformed tax system, shifting rental markets, and an evolving security landscape all demand updated information.

Visa and Work Authorization: What Actually Takes How Long

Nigeria offers three primary visa pathways for expatriate workers, each with different timelines and requirements:

Employment Visa (Expatriate Quota): This is the standard route for long-term employment. Your Nigerian employer must hold a valid Expatriate Quota — a government-approved allocation of positions that can be filled by foreign nationals. The quota application itself takes 8-12 weeks. Once approved, the employment visa is valid for one year and must be renewed annually through the CERPAC (Combined Expatriate Residence Permit and Aliens Card) system. The overall quota grant can last up to seven years depending on the industry.

Subject to Regularization (STR) Visa: For expatriates who have already arrived in Nigeria with a job offer but need to formalize their work authorization. This is a common pathway when timing is tight, but it requires careful documentation to avoid compliance issues.

Temporary Work Permit (TWP): For short-term assignments, typically under 90 days. Suitable for project-based work, training deployments, or initial setup periods before a full Expatriate Quota is secured.

A critical point that many relocation guides omit: Nigeria does not currently offer a dedicated digital nomad visa. Remote workers entering on business visas for short stays are not authorized for formal employment. If you plan to work remotely from Nigeria for an extended period, you need proper work authorization — full stop.

Budget realistically for the CERPAC card: $1,000 for the card itself, plus processing fees that typically add another $200-500 depending on your employer's immigration agent. Renewal must be initiated at least 60 days before expiry to avoid gaps in authorization.

Housing: What You Will Actually Pay in 2026

The first thing every expatriate must understand about the Nigerian rental market: rent is paid annually, upfront. This is not a quirk — it is the standard. Most landlords in Lagos and Abuja require one to two years of rent paid in full before you receive the keys. Some serviced apartments and newer developments offer quarterly payment options, but these come at a significant premium (typically 20-30% above the annual rate).

Beyond the base rent, you must budget for the "Total Package" — the actual amount required to move in. Under the Lagos State Tenancy Law, agency and legal fees should not exceed 10% each, but in practice the total package (agency fee + legal fee + caution/security deposit) adds 25-40% on top of the annual rent. A property advertised at ₦15 million per annum will cost ₦19-21 million to secure.

Current annual rental benchmarks for expatriate-standard accommodation in Lagos (source: NigeriaHousingMarket.com, updated January 2026):

• Ikoyi: ₦14 million – ₦30 million per annum for a 3-bedroom apartment. Demand is classified as "Very High" with a 25% year-on-year increase. This is the traditional expatriate enclave, close to embassies, international schools, and major corporate offices. Most compounds offer 24-hour security, CCTV, and backup power. Add ₦1.5m – ₦4.5m per year for service charges.
• Victoria Island: ₦8 million – ₦20 million per annum for a 2-3 bedroom apartment. A wide range reflecting the mix of older and newer developments. Proximity to the business district makes this popular with corporate tenants. Year-on-year rent increases have exceeded 65%.
• Lekki Phase 1: ₦5 million – ₦15 million per annum for a 3-bedroom apartment. Increasingly popular with younger expatriates and tech professionals. The commute to Victoria Island takes 20-45 minutes depending on traffic. Service charges run ₦800,000 – ₦2.5m per year.
• Banana Island: ₦45 million – ₦75 million per annum for premium furnished apartments and villas. This gated island community is Lagos's most exclusive residential address, home to diplomats, C-suite executives, and high-net-worth individuals. Expect to pay the full total package upfront — no exceptions.
• Abuja (Maitama / Asokoro): ₦5 million – ₦15 million per annum for 2-3 bedroom apartments. The capital city offers a quieter, more planned urban environment compared to Lagos, with lower traffic congestion and a more government-oriented expatriate community.

Before signing any lease, insist on a title verification for the property. Disputes over property ownership are not uncommon, and a professional title search (typically ₦150,000-300,000 through a qualified property lawyer) can prevent significant problems down the line. Your employer's relocation team or a concierge service should handle this as standard practice.

Healthcare: Where to Go and What It Costs

Nigeria's public healthcare system is not suitable for expatriate use. Private hospitals are the standard, and several facilities in Lagos and Abuja meet international standards:

• Lagoon Hospitals (Lagos): Part of the Hygeia Group, with multiple locations across Lagos. Offers comprehensive services including emergency care, surgery, and specialist consultations. Consultation fees start at ₦25,000-50,000.
• Reddington Hospital (Lagos): A multi-specialty hospital in Victoria Island with modern diagnostic equipment. Known for cardiology, orthopaedics, and maternity services.
• Nizamiye Hospital (Abuja): A Turkish-Nigerian joint venture that is one of the most advanced facilities in West Africa, with 200+ beds and a full range of specialist services.
• St. Nicholas Hospital (Lagos): One of the oldest private hospitals in Nigeria, with a strong reputation for general medicine and emergency care.

International health insurance is essential. Plans from Cigna Global, Allianz Care, or Bupa International typically cost $3,000-8,000 per year for an individual, depending on coverage level. Ensure your plan covers medical evacuation — in the event of a serious emergency requiring treatment not available locally, evacuation to South Africa, the UK, or Dubai is the standard protocol. Evacuation alone can cost $50,000-100,000 without insurance.

An executive health screening upon arrival is strongly recommended. Comprehensive packages at private hospitals in Lagos cost ₦150,000-500,000 and typically include blood work, cardiac screening, liver and kidney function tests, and tropical disease panels.

International Schools: Fees and Availability

If you are relocating with children, school selection should begin 6-12 months before your move. The best international schools in Lagos have waiting lists, and mid-year enrollment is difficult to secure.

• American International School of Lagos (AISL): Follows the U.S. curriculum through AP. Annual fees: $18,000-25,000 depending on grade level. Located in Lekki.
• British International School Lagos: Follows the UK National Curriculum through A-Levels. Annual fees: $15,000-22,000.
• Charterhouse Lagos: A newer entrant affiliated with the UK's Charterhouse School. Annual fees: $12,000-20,000. Located on the Lekki-Epe Expressway.
• Corona Schools: A well-established Nigerian chain with an international curriculum option. Annual fees: $5,000-12,000. Multiple locations across Lagos.

In Abuja, the American International School of Abuja (AISA) is the primary option for expatriate families, with fees comparable to AISL. Most international schools require enrollment deposits of $1,000-3,000, which are typically non-refundable.

The 2026 Tax Reality for Expatriates

As of January 1, 2026, Nigeria's new personal income tax framework applies equally to expatriates and Nigerian nationals. The key change: the first ₦800,000 of annual income is now tax-free, and marginal rates have been restructured into six progressive bands topping out at 25% for income above ₦50 million.

For most expatriate employees earning between ₦10-30 million annually, the effective tax rate has decreased compared to the old regime. Your employer's payroll team should have updated PAYE calculations by now — if they have not, flag it immediately, as the Federal Inland Revenue Service expects retroactive application from January 1.

Double taxation agreements exist between Nigeria and several countries including the UK, France, Canada, South Africa, and China. Verify whether your home country has a treaty in force before assuming tax credits will apply.

Domestic Staff: Pay Fairly, Build Loyalty, Stay Legal

Employing domestic staff is standard practice for expatriates in Nigeria and is not a luxury — it is a practical necessity given the infrastructure realities (generators require monitoring, security requires personnel, and household logistics in Lagos are time-intensive). What is not standard — and what I-STRATA strongly advises against — is paying poverty wages.

Nigeria's national minimum wage is ₦70,000 per month (approximately $47 USD), set by the National Minimum Wage (Amendment) Act 2024. Senate President Akpabio has publicly stated that domestic workers — cooks, nannies, housekeepers — must be paid this minimum. The Nigerian Senate also passed the Domestic Workers Protection Bill in November 2025, which seeks to guarantee fair wages, legal protections, and improved working conditions for household staff. The direction of Nigerian labour law is clear: the era of paying domestic workers ₦30,000–₦40,000 per month is ending.

But the minimum wage is just that — a minimum. At ₦70,000 per month, a worker in Lagos cannot afford basic rent, transportation, and food for a family. Nigeria is in the grip of a severe cost of living crisis. Inflation has eroded purchasing power dramatically since 2023, and the naira's depreciation means everyday essentials cost multiples of what they did three years ago. An expatriate household that pays at or near the minimum wage will experience high staff turnover, low morale, and the security risks that come with desperate employees. Paying well above the minimum is not charity — it is sound household management.

The salary ranges below reflect what expatriate households in Lagos should expect to pay for competent, reliable, and loyal domestic staff in 2026. These figures are sourced from Coralworker.com (January 2026), Glassdoor Nigeria, JobMeter Lagos Salary Guide (January 2026), Goldenhand Domestic Service Agency, and current job listings on HotNigerianJobs and Indeed Nigeria:

• Full-time Driver: ₦150,000 – ₦300,000/month. An experienced driver who knows Lagos routes, maintains the vehicle, and can be trusted with school runs and airport pickups commands ₦180,000–₦250,000. Glassdoor reports the Lagos average for private drivers at ₦130,000, but expatriate households routinely pay above this for reliability and discretion. Drivers in Banana Island and Ikoyi households typically earn ₦200,000+.
• Housekeeper/Steward: ₦120,000 – ₦250,000/month. A live-in housekeeper managing a full household (cleaning, laundry, generator monitoring, vendor coordination) should earn at least ₦120,000. Combined roles — housekeeper plus cook, or housekeeper plus childcare — attract ₦200,000–₦250,000 (Coralworker.com, Jan 2026). Live-in arrangements offset some costs through provided accommodation and meals.
• Cook/Chef: ₦150,000 – ₦350,000/month. A competent cook handling daily family meals earns ₦150,000–₦200,000. A professional chef with continental cuisine skills commands ₦300,000–₦500,000. Executive and head chefs for high-net-worth households can earn ₦500,000–₦1,000,000 (Coralworker.com). If you want someone who can prepare both Nigerian and international dishes reliably, budget at least ₦200,000.
• Nanny/Childcare: ₦150,000 – ₦350,000/month. The range depends heavily on qualifications. A basic caregiver with secondary education starts at ₦100,000–₦150,000. A graduate nanny with early childhood training earns ₦200,000–₦350,000. Nigerian graduate nannies with OND/NCE qualifications command ₦150,000–₦250,000 (Coralworker.com). Filipino nannies, increasingly popular in expatriate households, cost $800–$1,200 per month. For your children's safety and development, this is not the role to economize on.
• Security Guard (private): ₦100,000 – ₦180,000/month. Estate-employed guards earn less (₦50,000–₦80,000), but a dedicated household security operative — someone who controls access, monitors CCTV, and coordinates with estate security — should earn ₦100,000 minimum. Night guards and those with formal security training command the higher end.
• Gardener/Grounds Maintenance: ₦80,000 – ₦120,000/month. Often a part-time or shared arrangement in apartment compounds. Full-time gardeners for standalone properties with significant grounds earn ₦100,000+.

What fair pay actually buys you: Staff who stay. The domestic staffing agencies in Lagos report that households paying 30–50% above market average experience dramatically lower turnover. Replacing a trusted driver or nanny costs far more in time, background checks, and household disruption than the incremental monthly salary. A ₦50,000/month raise that keeps a good housekeeper for three years instead of six months is one of the best investments an expatriate household can make.

Your legal obligations as an employer: Under Nigerian law, even domestic employers should be aware of the following. The Employee Compensation Act requires employers to register with the Nigeria Social Insurance Trust Fund (NSITF) and contribute 1% of total payroll annually for workplace injury coverage. The Pension Reform Act technically requires employers of domestic staff to contribute 10% of the employee's monthly salary to a pension fund (with the employee contributing 8%), though enforcement in the domestic sector remains limited. At minimum, provide a written employment agreement stating salary, duties, working hours, rest days, and notice period. This protects both parties and is increasingly expected under the Domestic Workers Protection Bill framework.

Background checks are essential and non-negotiable. A professional background verification — covering identity, criminal records, and reference checks — costs ₦50,000–100,000 per candidate and takes 5–10 business days. Use a reputable agency such as Coralworker, Goldenhand Domestic Service, or Eden Care. Never skip this step, regardless of how strong a personal recommendation may be.

Key Takeaways

• Start the Expatriate Quota process 3-4 months before your planned arrival date; CERPAC renewal must be initiated 60 days before expiry
• Budget for 1-2 years of upfront rent — a 3-bedroom in Ikoyi runs ₦14m-30m per annum, plus 25-40% for the total package (agency, legal, caution fees)
• International health insurance with medical evacuation coverage is non-negotiable; budget $3,000-8,000/year
• Begin international school applications 6-12 months in advance; annual fees range from $12,000-25,000
• The 2026 tax reform reduces the effective rate for most expatriate salary levels; verify your employer has updated PAYE calculations
• Domestic staff are a practical necessity — pay well above the ₦70,000 minimum wage to build loyalty and reduce turnover; always conduct professional background checks through a reputable agency

Sources: NigeriaHousingMarket.com Lagos Rental Prices 2026 (updated Jan 19, 2026), NigeriaPropertyCentre, TheAfricanvestor Nigeria Expat Guide (Feb 2026), Nigeria Immigration Service, BIPO Nigeria Tax Reform Guide (Feb 2026), Lagos State Tenancy Law, American International School of Lagos, Charterhouse Lagos, U.S. Embassy Nigeria, Coralworker.com Domestic Staff Salaries 2026 (Jan 2026), JobMeter Lagos Nanny Salary Guide (Jan 2026), Goldenhand Domestic Service Agency (Jan 2026), Glassdoor Nigeria Private Driver Salaries, National Minimum Wage (Amendment) Act 2024, Nigeria Social Insurance Trust Fund (NSITF)