BILATERAL TREATIES OF NIGERIA

Nigeria has entered into many bilateral agreements with different nations of the world to advance certain objectives dear to its national interest. Below is provided a list covering GENERAL BILATERAL TREATIES, TAXATION BILATERAL TREATIES AND IMMIGRATION BILATERAL TREATIES. Other categories will be published as they are developed.

HB 444: Avoidance of Double Taxation (Between Federal Republic of Nigeria and Spain), Bill, 2016 [+]
HB 445: Avoidance of Double Taxation (Between Federal Republic of Nigeria and South Korea), Bill, 2016 [+]
HB 443: Avoidance of Double Taxation (Between Federal Republic of Nigeria and Sweden) Bill, 2016

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[For All Bills Before National Assembly, CLICK HERE]

BILATERAL TREATIES [GENERAL CATEGORY]

	Treaty Title	Country	Date of Signing	Date of Entry into Force	Text (Access)
1.	Agreement Between the Government of The United States of America and the Government of The Federal Republic of Nigeria Concerning the Development of Trade and Investment Relations (Nigeria-US TIFA)	United States of America	16/02/2000	16/02/2000	Full text: en
2.	Bakassi Peninsular: The Greentree Agreement Between Cameroon and Nigeria	Cameroun	12 June 2006		Full Text: En
3.	Treaty between the Federal Republic of Nigeria and the Democratic Republic of Sao Tome and Principe on the Joint Development of Petroleum and other Resources, in respect of Areas of the Exclusive Economic Zone of the Two States, 21 February 2001	Principe and Sao Tome	2005-02-28		Full Text:En
4.	Treaty on Mutual Legal Assistance in Criminal Matters between the Government of the federal Republic of Nigeria and the Government of the Republic of South Africa (Ratification and Enforcement) Act 2004	South Africa			Full Text: En
5.	Extradition Treaty between the Government of the Federal Republic of Nigeria and the Government of the Republic of South Africa	South Africa			Full Text: En
6.	Agreement on Trade, Finance and Judicial Matters	United Arab Emirates	January 18, 2016
7.	Agreement on Avoidance of Double Taxation	United Arab Emirates	January 18, 2016
8.	Agreement on Trade Promotion and Protection	United Arab Emirates	January 18, 2016
9.	Agreement on Transfer of Sentenced Persons	United Arab Emirates	January 18, 2016
10.	Agreement on Judicial Agreements on Extradition	United Arab Emirates	January 18, 2016
11.	Agreement on Mutual Legal Assistance on Criminal and Commercial Matters	United Arab Emirates	January 18, 2016
12.	Cooperation Agreement to Prevent, Suppress and Punish Trafficking in Persons with Emphasis on Trafficking in Women and Children	Benin Republic	9 June 2005
13.	Defense Cooperation Bilateral Agreement between Nigeria and Niger	Niger Republic	August, 2013
14.	Agreement on Economic, Scientific and Technical Cooperation between the Government of the Czechoslovak Socialist Republic and the Federal Military Government of the Federal Republic of Nigeria, Lagos	Czech Republic	12 March 1979
15.	Cultural Agreement Between the Government of the Czechoslovak Socialist Republic and the Federal Military Government of the Federal Republic of Nigeria	Czech Republic	09/01/1978 Lagos	September 1, 1978
16.	Amendment to the Credit Agreement Between the Government of the Czechoslovak Socialist Republic and the Government of the Federal Republic of Nigeria	Czech Republic	08/03/1983 Lagos	February 25, 1985
17.	Agreement Between the Government of the Czechoslovak Socialist Republic and the Government of the Federal Republic of Nigeria	Czech Republic	31/08/1989 Lagos	01/01/1993 (For the Czech Republic)
18.	Agreement on Economic, Scientific and Technical Co-operation Between the Government of the Czechoslovak Socialist Republic and the Government of the Federal Republic of Nigeria	Czech Republic	12/03/1979 Lagos	December 14, 1979
19.	Agreement on Scientific and Technical Co-operation Between the Czechoslovak Socialist Republic and the Federation of Nigeria	Czech Republic	08.09.1964	April 24, 1965
20.	The Credit Agreement Between the Government of the Czechoslovak Socialist Republic and the Federal Military Government of the Federal Republic of Nigeria	Czech Republic	11/06/1979 Prague	February 1, 1980,01/01/1993
21.	Bilateral Air Services Agreement (ASA)	Singapore	24 August 2016

BILATERAL INVESTMENT TREATIES

No.	Partners	Status	Date of signature	Date of entry into force	Text (Access)
1	Algeria	Signed (not in force)	14/01/2002		Full text: fr
2.	Argentina
3	Austria	Signed (not in force)	08/04/2013		Full text: en
4	Bulgaria	Signed (not in force)	21/12/1998
5	Canada	Signed (not in force)	06/05/2014		Full text: en
6	China	Terminated	12/05/1997
7	China	In force	27/08/2001	18/02/2010	Full text: en
8	Egypt	Signed (not in force)	20/06/2000		Full text: en
9	Ethiopia	Signed (not in force)	19/01/2004
10	Finland	In force	22/06/2005	20/03/2007	Full text: en
11	France	In force	27/02/1990	19/08/1991	Full text: fr
12	Germany	In force	28/03/2000	20/09/2007	Full text: en
13	Italy	In force	27/09/2000	22/08/2005	Full text: en \| it
14	Jamaica	Signed (not in force)	05/08/2002
15	Korea, Republic of	In force	27/03/1998	01/02/1999	Full text: en
16	Kuwait	Signed (not in force)	23/03/2011
17	Morocco	Signed (not in force)	03/12/2016		Full text: en
18	Netherlands	In force	02/11/1992	01/02/1994	Full text: en
19	Romania	In force	18/12/1998	03/06/2005	Full text: en
20	Russian Federation	Signed (not in force)	24/06/2009		Full text: ru
21	Serbia	In force	01/06/2002	07/02/2003	Full text: sr
22	Singapore	Signed (not in force)	04/11/2016		Full text: en
23	South Africa	In force	09/04/2000	27/07/2005	Full text: en
24	Spain	In force	09/07/2002	19/01/2006	Full text: en
25	Sweden	In force	18/04/2002	01/12/2006	Full text: en
26	Switzerland	In force	30/11/2000	01/04/2003	Full text: fr
27	Taiwan Province of China	In force	07/04/1994	07/04/1994
28	Turkey	Signed (not in force)	02/02/2011		Full text: en
29	Turkey	Signed (not in force)	08/10/1996		Full text: en
30	Uganda	Signed (not in force)	15/01/2003
31	United Arab Emirates	Signed (not in force)	18/01/2016
32	United Kingdom	In force	11/12/1990	11/12/1990	Full text: en
33.	United States of America	In force	April 23, 2013

BILATERAL TAXATION TREATIES

S/N	Countries	ADTA Type	Date/Place of Signing	Date of Entry into Force	Effective Date
1.	Nigeria – Canada	Comprehensive	4^th August, 1992 in Abuja	16^th November, 1999	1^st January, 2000
2.	Nigeria – Pakistan	Comprehensive	10^th October, 1989 in Lagos	7^th March, 1990	1^st January 1991
3.	Nigeria – Belgium	Comprehensive	20^th November, 1989 in Brussels	1^stJanuary, 1990	1^st January, 1991
4.	Nigeria – France	Comprehensive	27^th February, 1990 in Paris	2^nd May 1991	1^st January, 1992
5.	Nigeria – Romania	Comprehensive	21^st July, 1992 in Abuja	18^th April, 1993	1^st January, 1994
6.	Nigeria – Netherlands	Comprehensive	11^th December, 1991 in Lagos	9^th December, 1992	1^st January, 1993
7.	Nigeria – United Kingdom	Comprehensive	9^th June, 1987 in London	1^st January,1988	1^st January, 1989
8.	Nigeria – China	Comprehensive	15^th April, 2005 in Abuja	21^st March, 2009	1^st January, 2010
9.	Nigeria – South Africa	Comprehensive	29^th April, 2000 in Cape Town	5^th July, 2008	1^st January, 2009
10.	Nigeria – Italy	Air & Shipping Agreement Only	22^nd February, 1976 in Lagos	1977	1^st January, 1978
11.	Nigeria-Philippines	Comprehensive	30^th September, 1987 in Manila	18^th August 2013	1^st January, 2014
12.	Nigeria- Czech Republic	Comprehensive	31^st August 1989 in Lagos	2^nd December, 1990	1^st January, 1991
13.	Nigeria- Slovakia	Comprehensive	31^st August 1989 in Lagos	2^nd December, 1990	1^st January, 1991
14.	Nigeria – United Arab Emirates		19 January, 2016
15.	Nigeria – Kenya		September 6, 2013.
16.	Nigeria – Mauritius		Nigeria and Mauritius signed a DTA on August 10, 2012.
17.	Nigeria – Poland		12 February, 1999
18.	Nigeria – South Korea		6 November 2006	(Legislative Ratification Pending)
19.	Nigeria – Spain		18 November 2004
20.	Nigeria – Sweden		Signed, November 2004.	[Sweden completed ratification procedures in 2005]	December 12, 2012 (Ratified by Nigeria)
21.	Nigeria – Singapore	23 June 2009	November 16, 2016.(Approved by Nigeria’s Federal Executive Council)	Yet to be approved by the National Assembly
22.	Nigeria-Qatar		February 28, 2016 (Approved by Federal Executive Council)	Yet to be approved by the National Assembly

BILATERAL IMMIGRATION TREATIES

No.	Partner/Title of Treaty	Date of signature	Date of entry into force	Text (Access)
1.	Benin Republic – Cooperation Agreement to Prevent, Suppress and Punish Trafficking in Persons with Emphasis on Trafficking in Women and Children		9 June 2005
2.	Italy – Agreement on Immigration between Nigeria and Italy	12th September 2000		Full text:
3.	Ireland – Agreement on Immigration Matters between the Government of Nigeria and Ireland
4.	South Africa – Immigration Agreement between Nigeria and South Africa	28th March 2002		Full text:
5.	South Africa – Extradition Treaty between the Government of the Federal Republic of Nigeria and the Government of the Republic of South Africa	2002-03-28	6^th January, 2015
6.	Spain – Agreement on immigration matters with Spain	12th November 2001
7.	Agreement on Transfer of Sentenced Persons	United Arab Emirates	January 18, 2016
8.	United Kingdom – Memorandum of Understand, MOU, on Cooperation to Prevent, Suppress and Punish Trafficking in Persons	17th November 2004		Full text:
9.	United States – Bilateral Treaty between US and UK extended to Nigeria on Independence	December 22, 1931	June 24, 1935