| Rule | Details |
|---|---|
| Regulatory Status | Permitted with registration |
| Permit / License Required | No unified national STR registration; state-level hospitality licensing (states control hotel licensing per 2013 Supreme Court ruling) |
| Tax Rate | VAT 7.5% (FIRS); state consumption taxes vary |
| Night / Day Cap | None nationally |
| Permit Fee | Unknown (varies by state; CAC registration costs apply) |
| Penalties | Back taxes, interest, penalties, possible closure; criminal sanctions for serious non-compliance |
| Primary Residence Required | No |
Short-term rental operations in Nationwide are permitted under an active regulatory framework as of 2026. Hosts operating on Airbnb, VRBO, or other vacation rental platforms must obtain proper licensing: No unified national STR registration; state-level hospitality licensing (states control hotel licensing per 2013 Supreme Court ruling). The associated permit fees are Unknown (varies by state; CAC registration costs apply).
Short-term rental operators in Nationwide should be aware of these tax obligations: VAT 7.5% (FIRS); state consumption taxes vary. Yes (CAC business registration; TIN; FIRS for VAT; state revenue service for consumption tax).
Key operational rules for vacation rental hosts in Nationwide include: Primary residence requirement: No. Rental day cap: None nationally.
Zoning considerations for short-term rentals in Nationwide: Change-of-use/planning approval may be required; estate/HOA rules common. Insurance: Recommended (not nationally mandated).
Hosts who fail to comply with Nationwide's short-term rental regulations may face enforcement action. Back taxes, interest, penalties, possible closure; criminal sanctions for serious non-compliance.
Platform obligations for services like Airbnb, VRBO, and Booking.com operating in Nationwide: Airbnb applies 7.5% VAT to service fees in Nigeria.
Apply for your STR permit or registration directly through the official government portal.
Official Source ↗Yes, Airbnb and short-term rentals are legal in Nationwide with proper registration and permits. No single national STR law; governed by state hospitality laws, CAMA, FCCPA, NDPR, SCUML, and Nigeria Tax Act 2025 (effective Jan 2026)
Yes. Nationwide requires the following for short-term rental operation: No unified national STR registration; state-level hospitality licensing (states control hotel licensing per 2013 Supreme Court ruling).
Short-term rental hosts in Nationwide are subject to the following tax obligations: VAT 7.5% (FIRS); state consumption taxes vary.
Hosts who operate without proper permits in Nationwide may face enforcement. Back taxes, interest, penalties, possible closure; criminal sanctions for serious non-compliance.
Most regulation at state level; enforcement inconsistent
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