September 17, 2021
Nigeria: Indian citizens and India-outbound travelers may now enter Nigeria
Effective 13 September 2021, Indian citizens located in or outside of India and non-Indian citizens located in India, may now enter Nigeria provided they are not traveling directly from Brazil, Turkey or South Africa and were not present in any of these three countries in the 14 days immediately preceding their travel to Nigeria.
A Tax Alert prepared by EY's People Advisory Services group, and attached below, provides additional details.
Full text of Tax Alert