Nigeria (NG)

Jurisdiction Overview

269 *Are partnerships with limited liability available? Yes
 Data Date: 2016


Limited liability and limited partnerships are available in Nigeria. According to the Global Forum, "Limited Partnership (LP): can be found in the old Bendel State (Delta and Edo States), Lagos and other Western States in which the Partnership Law of 1958 (Cap 86) of the former Western Region applies (section 46, Lagos State Partnership Law, 2009). If a limited partnership is not registered under the CAMA it is deemed to be a general partnership (Section 47, Lagos State Partnership Law, 2009) [...] Limited Liability Partnership (LLP): provided for in section 58 of the Lagos State Partnership Law, 2009" (GF 2016: 48).
The new companies law in Nigeria will allow the registration of limited partnerships and limited liability partnerships across the whole country (; According to Mondaq "On 22 January 2019, the House of Representatives of the Federal Republic of Nigeria passed the Bill for an Act to Repeal the Companies and Allied Matters Act 1990 and enact the Companies and Allied Matters Act 2018" ( However, as of 24.10.2019, the president had not assented it (Ndajiwo 24.10.2019).

Communication with Mustapha Ndajiwo, Africa Centre for Tax and Governance, 24.10.2019