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Current Developments on the Expatriate Quota policy in Nigeria

Current Developments on the Expatriate Quota policy

The government, in its quest for transfer of specialized skills and knowledge to Nigerians, has made provision for employment of highly skilled foreigners through the issuance of Expatriate Quota (EQ) approvals. Companies and other organisations that require expatriate manpower to support their business operations can apply to the Federal Ministry of Interiors (FMI), Abuja to obtain the required EQ positions.

Wale Ajayi

Partner, Tax, Regulatory and People Services

KPMG in Nigeria


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Expatriate Quota (EQ) approval is an authorization issued in a form of a letter by the FMI, Abuja to companies that have met the criteria for engaging the services of expatriates on a long term basis. It is a pre-requisite for facilitating long-term employment of expatriate manpower.

To facilitate the approval process, some key documentation must accompany the application letter. This includes incorporation documents of the requesting organization, proposed EQ positions and corresponding job titles, Tax Clearance Certificate and proposed training programme for Nigerian employees. After submission, a designated briefing officer would vet the documents presented and make necessary recommendation to the Honorable Minister of Interior (HMI).

The first EQ approval issued to an organization is known as the Establishment Grant and typically valid for an initial period of three years, and thereafter renewable every two years.

© 2020 KPMG Professional Services, a partnership registered in Nigeria and a member firm of the KPMG network of independent member firms affiliated with KPMG International Cooperative ("KPMG International"), a Swiss entity. All rights reserved.

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