Working legally in Nigeria as a Chinese national starts with your employer’s Expatriate Quota (EQ): the company needs an approved quota position before you can get an STR work visa and a CERPAC residence permit. Since 2025 quota reviews have become much stricter. Slots go only to roles no Nigerian can fill, and each one needs at least two qualified Nigerian understudies. China’s Ministry of Commerce estimates that about 80,000 foreigners work in Nigeria, most of them posted by foreign companies.
Nigeria personal income tax bands (from 2026)
| Band | Rate |
|---|---|
| First ₦800,000 | 0% |
| Next ₦2.2m | 15% |
| Next ₦9m | 18% |
| Next ₦13m | 21% |
| Next ₦25m | 23% |
| Above ₦50m | 25% |
Key points
- No quota position means no legal employment; business and tourist visas cannot be used for work.
- Each EQ post needs at least two Nigerian understudies with a degree or HND.
- Per the MOFCOM 2025 guide, one quota slot covers one expatriate for two years and costs ₦500,000 plus a floating processing fee.
- The national minimum wage is ₦70,000 a month (2024 Act).
- New PAYE bands apply from 2026: the first ₦800,000 a year is tax-free and the top rate is 25%.
The Expatriate Quota
The quota is approved by the Ministry of Interior and belongs to the company, not to you. The 2025 reforms limit quotas to roles that cannot be filled locally, tighten the review, set quota periods of 4 to 7 years and signal higher fees. The company also needs a Business Permit. For employees the practical point is to make sure your job title matches the approved quota position, or renewing your residence permit can get complicated. Our Expatriate Quota guide explains the rules, costs and renewals.
From quota to your first day at work
Once the quota is in place, you apply for an STR visa at a Nigerian mission in China and obtain a CERPAC within three months of arrival; see the STR visa and CERPAC guide. Short technical jobs such as installing or commissioning equipment can use a Temporary Work Permit: $600 for 3 months or $1,100 for 6 months. If you plan to set up your own company and employ yourself, register the company first; see how to register a company in Nigeria.
Basic employment rules
| Item | Rule | Basis |
|---|---|---|
| Minimum wage | ₦70,000 per month | National Minimum Wage (Amendment) Act 2024 |
| Pension | Employer at least 10%, employee at least 8% (mandatory for firms with 15+ staff) | Pension Reform Act 2014 |
| Income tax | PAYE withheld by employer, 0%–25% progressive | Nigeria Tax Act 2025 (in force 1 Jan 2026) |
| Localisation | At least 2 Nigerian understudies per quota post | Ministry of Interior reforms, 2025 |
Chinese companies employ large local workforces, so keep contracts, payslips and pension remittances properly documented; labour disputes and union relations are a common operating risk. Whether expatriate staff can be exempted from pension contributions is a question for a local lawyer or the latest PenCom guidance.
Pay and income tax
From 1 January 2026 the Nigeria Tax Act’s new PAYE bands apply: the first ₦800,000 a year is tax-free, then 15%, 18%, 21% and 23% apply in turn, with 25% above ₦50 million. Renters can also claim relief of 20% of annual rent, capped at ₦500,000. Split-payroll arrangements, where part of the salary is paid in China, depend on your residence status and the tax treaty; see our guide to the 2026 Nigeria Tax Act.
Common questions at a glance
Can I start work on a business visa and sort out the visa later? No. That is unauthorised employment and can lead to fines and removal. Can my salary be paid in China? Income from work done in Nigeria is generally taxable in Nigeria; the China–Nigeria double tax treaty helps avoid paying twice. What if I change jobs? Your permit is tied to your employer’s quota, so a new employer generally needs its own quota position and fresh paperwork.
Chinese employers in Nigeria
The main Chinese companies include CCECC, CGC, CNOOC, CHEC and Huawei, working in infrastructure, energy, telecoms and manufacturing. CCECC built the Lagos Blue and Red rail lines and in July 2026 signed with LAMATA to set up a rail training centre. Manufacturers in the free zones are another big source of management and technical jobs for Chinese staff; see our guide to Nigeria’s free trade zones.
Sources
- KPMG Nigeria: expatriate administration and visa reforms (Apr 2025)
- 商务部《对外投资合作国别（地区）指南·尼日利亚（2025年版）》
- ThisDay: Tinubu signs ₦70,000 minimum wage bill into law (Jul 2024)
- PwC Nigeria Tax Bites: Pension Reform Act 2014
- PaySpace: Nigeria tax reform 2026 (PAYE bands)
- Ecofin Agency: CCECC and LAMATA rail training centre (Jul 2026)
In this section
FAQ
What do I need to work legally in Nigeria?
Your employer needs an Expatriate Quota position; you then get an STR visa and, within three months of arrival, a CERPAC residence permit.
What changed for the Expatriate Quota in 2025?
Quotas are now limited to roles no Nigerian can fill, and each post needs at least two Nigerian understudies with a degree or HND.
What is Nigeria's minimum wage?
₦70,000 per month under the National Minimum Wage (Amendment) Act 2024.
What visa covers a short equipment installation job?
A Temporary Work Permit (TWP) e-Visa: $600 for 3 months or $1,100 for 6 months.
Facts checked: 2026-10-22 · Niriliya Huaren Editorial Team · How we check facts