The Federal Ministry of Interior has suspended the implementation of the Expatriate Employment Levy (EEL). President Bola Ahmed Tinubu, GCFR had, on Tuesday, 27 February 2024, launched the Expatriate Employment Levy (EEL). You may read our earlier publication on this development here.

The suspension of the implementation of the levy is contained in a press release issued by the Nigerian Association of Chambers of Commerce, Industry, Mines, and Agriculture (NACCIMA), in collaboration with key stakeholders.

According to the press release, the following resolutions were reached following a meeting with the Honourable Minister of Industry, Trade and Investment and the Honourable Minister of Interior:

  1. The implementation of the Expatriate Employment Levy will be paused to allow for further consultations with NACCIMA and other vital stakeholders.

  2. A joint committee, comprising members of the Ministry of Industry, Trade and Investment, the Ministry of Interior, NACCIMA, and other stakeholders, will be formed to review the EEL policy.

  3. The rollout of the EEL, as initially proposed, will be deferred in accordance with the resolutions made.


The decision to suspend the implementation of the EEL is a welcome development as it demonstrates a listening government. The launch of the levy had been greeted with mixed reactions by various stakeholders, many of whom had expressed concerns about the negative implications of implementing a new levy, given the current challenges experienced by many businesses in the country.

We expect that the government will use this opportunity to engage in positive dialogue with critical stakeholders before revisiting the implementation of the EEL; perhaps in a form that will not only protect the interest of Nigeria and Nigerians but also help to create the right enabling environment for the economy to thrive.

Please click here to access the press release.