As we move deeper into 2026, the Business Advisory and Foreign Investment (BAFI) Practice at Olaniwun Ajayi LP is pleased to present its 2026 Business Advisory & Foreign Investment Outlook, offering critical insights into the opportunities, risks, and regulatory dynamics that will define Nigeria’s business environment this year.
The investment climate continues to evolve, shaped by ongoing reforms across tax administration, corporate regulation, and financial services, a resilient domestic market, and a deepening digital economy. For businesses, investors, and policymakers, understanding these dynamics is key to navigating complexity and capturing emerging opportunities in 2026.
This Report examines key developments across the regulatory space, as well as the tax, employment, real estate, immigration, and telecommunications terrains, and outlines the compliance priorities that boards, investors, and businesses must keep front of mind as the year unfolds.
Our Forward Look highlights the regulatory, financing, and institutional dynamics expected to influence investment flows and business operations, equipping stakeholders with the insights needed to make confident, informed decisions in 2026.
