Currently, Nigeria does not have a unified national registration system or permit requirement for short-term rental hosts. However, in some cities, local councils may require a license if the rental is categorized as a commercial activity/hospitality business. You may be required to obtain a certificate from the corporate affair commission (CAC) Hosts may need to submit personal identification, proof of property ownership, and an application fee, which varies by city.

In most Nigerian cities, hosts are encouraged to obtain:

• Landlord Permission: Tenants must get written permission from the landlord.
• Local Council or Homeowner Association Approval: Some communities, especially in gated estates, may require permission from the homeowners’ association or local council.

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es, income generated from short-term rentals is subject to Nigerian taxation:

• Income Tax: Rental income is considered taxable, and hosts are expected to declare it under personal or business income.
• Value Added Tax (VAT): VAT applies at a rate of 7.5% on services provided within the rental (e.g., cleaning, concierge services).
• Withholding Tax: In some cases, a withholding tax may apply, typically at 10% if rentals are facilitated through a registered business.

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Nigeria currently does not impose a nationwide tourist tax for short-term rentals. However, local councils may require a tourism levy from establishments classified under hospitality, which may indirectly affect short-term rentals in tourist-heavy regions like Lagos and Calabar.

In Nigeria, short-term rental hosts are not legally required to register and report guest information to national immigration authorities or local police. However, certain accommodations, especially hotels, are required to keep guest logs and share relevant information with local authorities. Some hosts, particularly in cities with higher tourism activity, voluntarily maintain guest logs for security purposes, especially when dealing with foreign nationals.

Nigeria does not have standardized national health and safety requirements specific to short-term rentals. However, hosts should adhere to general safety practices.

Online platforms such as Airbnb, Booking.com, and Vrbo are not mandated by Nigerian authorities to ensure that all listings comply with local regulations. Nevertheless, most platforms require hosts to confirm their listings' compliance with local laws. As Nigeria’s short-term rental market grows, there may be future calls for greater accountability from platforms.

Nigeria’s Constitution and various anti-discrimination laws prohibit discrimination based on race, religion, ethnicity, and gender, and these protections apply to short-term rental guests. The country’s **Equal Opportunity Act **prohibits discrimination in public services, including accommodations. Many platforms have built-in anti-discrimination policies, and hosts are encouraged to treat all guests equally.

Currently, Nigerian authorities do not mandate short-term rental platforms to share data with national government bodies. However, some platforms collect general booking information and may share anonymized data with Nigerian tourism bodies to aid in market research. With increasing focus on tax compliance, data sharing requirements may become a topic of discussion.

There is no national requirement for short-term rental hosts to obtain liability insurance in Nigeria. However, hosts are advised to secure liability insurance to cover potential incidents or property damage. Also, some insurance companies offer policies for short-term rental properties, although coverage may vary.

Nigeria does not have nationwide zoning laws that specifically restrict short-term rentals in culturally or historically significant areas. Some regions may restrict short-term rentals in heritage sites or religious areas though. Local authorities in tourism-heavy cities like Lagos may also enforce regulations protecting areas with high cultural or historical significance.

No formal national environmental regulations specifically target short-term rentals in Nigeria. Though some localities encourage environmentally friendly practices, such as waste management and energy conservation. Also, hosts are expected to comply with Nigeria’s general environmental protection laws, which address issues like waste disposal.

Tenant protection laws in Nigeria do not specifically protect long-term tenants from eviction due to short-term rental conversion. However: the Nigerian Tenancy Law protects tenants from unfair eviction practices, including sudden conversion to short-term rentals. Landlords must provide adequate notice before terminating a tenancy agreement, as outlined in state tenancy laws.

Hosts are not required to report foreign guests to immigration authorities. However, some hosts, particularly those in border areas or cities, maintain guest information records as a precaution.

Platforms listing short-term rentals in Nigeria are not legally obligated to verify compliance with national regulations before listing properties but platforms require hosts to confirm they are following local laws.

Nigeria’s Federal Competition and Consumer Protection Act (FCCPA) governs general consumer rights, with short-term rentals included. Guests have rights to transparent terms and fair refund policies, they can channel their complaint to The FCCPC (Federal Competition and Consumer Protection Commission) accepts complaints related to short-term rental agreements.

Nigeria does not impose specific regulations on non-resident owners of short-term rentals. Nonetheless, non-resident owners are expected to pay applicable taxes on rental income.

There is no residency requirement for property ownership in Nigeria, but owners should ensure tax compliance.

Nigeria does not have a formal national classification for short-term rentals, but the industry categorizes STRs based on property type and intended use:

• Entire Property Rentals: Includes fully furnished apartments or houses rented exclusively to one group of guests.
• Serviced Apartments: These are apartment-style units that include hotel-like services, such as housekeeping and concierge.

There are rarely situations where rooms are sublet within an apartment for short term rental in Nigeria.

No specific regulations govern short-term rentals during national events or holidays in Nigeria. However. During large festivals or events like Lagos Carnival or Abuja International Festival, local authorities may temporarily enforce noise and curfew restrictions. Some hosts increase prices during major events because price is not regulated.

While no formal penalties are established at a national level, local governments or homeowners’ associations may impose:

• Fines: Cities may impose fines on properties found to be in violation of local zoning or hospitality regulations.
• Legal Action: Persistent violators may face eviction or civil suits from homeowners’ associations.
• Operational Disruptions: In certain regions, short-term rentals may be prohibited, and local councils can take action to halt operations.