FG Gives 27 Industries Tax Holiday, Full List

Minister of Industry, Trade and Investment, Dr. Okechukwu Enelamah

The Federal Government of Nigeria has released the full list of the 27 key industries and products included in the revised list of ‘pioneer status’ to enjoy tax holidays as incentives for prospective investors.

It will be recall that the Minister of Industry, Trade and Investment, Okechukwu Enelamah, at the end of the Federal Executive Council (FEC) meeting, last Wednesday, disclosed the approval given to the 27 industries with pioneer status.

Enelamah did not, however, list the 27 industries but revealed that some of the benefits of the pioneer status include tax relief, mainly for corporate income tax.


The full list of the 27 industries to enjoy tax holiday.

Mining and processing of coal;

Processing and preservation of meat/poultry and production of meat/poultry products;

Manufacture of starches and starch products;

Processing of cocoa;

Manufacture of animal feeds;

Tanning and dressing of Leather;

Manufacture of leather footwear, luggage and handbags;

Manufacture of household and personal hygiene paper products;

Manufacture of paints, vanishes and printing ink;

Manufacture of plastic products (builders’ plastic ware) and moulds;

Manufacture of batteries and accumulators;

Manufacture of steam generators;

Manufacture of railway locomotives, wagons and rolling stock;

Manufacture of metal-forming machinery and machine tools;

Manufacture of machinery for metallurgy;

Manufacture of machinery for food and beverage processing;

Manufacture of machinery for textile, apparel and leather production;

Manufacture of machinery for paper and paperboard production;

Manufacture of plastics and rubber machinery;

Waste treatment, disposal and material recovery;

E-commerce services;

Software development and publishing;

Motion picture, video and television programme production, distribution, exhibition and photography;

Music production, publishing and distribution;

Real estate investment vehicles under the Investments and Securities Act;

Mortgage backed securities under the Investments and Securities Act; and,

Business process outsourcing.