| Rule | Details |
|---|---|
| Regulatory Status | Permitted with registration |
| Permit / License Required | Yes — short-lets classified as 'hotel facilities'; registration with LIRS; LASBCA permits; possible change-of-use approval (LASPPPA) |
| Tax Rate | 5% HORC consumption tax + 7.5% VAT |
| Night / Day Cap | None (no nights cap) |
| Minimum Stay | None (hosts often set 2–7 nights voluntarily) |
| Permit Fee | Unknown (licensing/permit fees vary) |
| Penalties | 10% of unpaid taxes plus interest; criminal prosecution/imprisonment in serious cases; possible closure |
| Primary Residence Required | No residency requirement |
Short-term rental operations in Lagos are permitted under an active regulatory framework as of 2026. Hosts operating on Airbnb, VRBO, or other vacation rental platforms must obtain proper licensing: Yes — short-lets classified as 'hotel facilities'; registration with LIRS; LASBCA permits; possible change-of-use approval (LASPPPA). The associated permit fees are Unknown (licensing/permit fees vary).
Short-term rental operators in Lagos should be aware of these tax obligations: 5% HORC consumption tax + 7.5% VAT. Yes (LIRS for HORC consumption tax; FIRS for VAT; CAC registration).
Key operational rules for vacation rental hosts in Lagos include: Primary residence requirement: No residency requirement. Rental day cap: None (no nights cap). Minimum stay: None (hosts often set 2–7 nights voluntarily).
Zoning considerations for short-term rentals in Lagos: Change-of-use approval via LASPPPA under Physical Planning Permit Regs 2019; enforcement against unapproved residential-to-commercial conversion. Insurance: Recommended (property insurance advised).
Hosts who fail to comply with Lagos's short-term rental regulations may face enforcement action. 10% of unpaid taxes plus interest; criminal prosecution/imprisonment in serious cases; possible closure.
Platform obligations for services like Airbnb, VRBO, and Booking.com operating in Lagos: Lagos pushing registration via tourism portal; Airbnb applies 7.5% VAT on fees.
Apply for your STR permit or registration directly through the official government portal.
Official Source ↗Yes, Airbnb and short-term rentals are legal in Lagos with proper registration and permits. HORC Law 2009 & Hotel Licensing Law cover short-lets as hotels; Tourism Promotion Agency Law 2019 captures stays <1 month
Yes. Lagos requires the following for short-term rental operation: Yes — short-lets classified as 'hotel facilities'; registration with LIRS; LASBCA permits; possible change-of-use approval (LASPPPA).
Short-term rental hosts in Lagos are subject to the following tax obligations: 5% HORC consumption tax + 7.5% VAT.
Hosts who operate without proper permits in Lagos may face enforcement. 10% of unpaid taxes plus interest; criminal prosecution/imprisonment in serious cases; possible closure.
Most developed STR framework in Nigeria; multi-unit operators common in Lekki/Victoria Island
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