The grant of Pioneer Status to an industry is aimed at enabling the industry concerned to make a reasonable level of profit within its formative years. The profit so made is expected to be ploughed back into the business.


Pioneer status is a tax holiday granted to qualified or (eligible) industries anywhere in the Federation and seven-year tax holiday in respect of industries located in economically disadvantaged local government area of the Federation. At the moment, there is a list of 69 approved industries declared pioneer industries, which can benefit from tax holiday.


To qualify, a joint venture company or a wholly foreign-owned company must have incurred a capital expenditure of not less than five million Naira whilst that of qualified indigenous company should not be less than N150,000.00. In addition, an application in respect of Pioneer Status must be submitted within one year the applicant company starts commercial production otherwise the application will be time-barred



1 Cultivation, Processing and Preservation of food crops and fruits Preserved canned foodstuff and fruits, tea, coffee, refined sugar, tomato puree/juice etc.
2 Integrated dairy production Butter, cheese, fluid milk and powder, ice cream (by products, livestock, minor edible products).
3 a) Deep sea trawling and processingb) Coastal fishing and shrimping Preserved sea foods, fish and shrimps, fishmeal
4 Mining lead, zinc, and iron and steel from iron ore Iron and steel products
5 Manufacture of iron and steel from Iron ore Iron and steel products
6 The smelting and refining of non-ferrous base metal and the manufacture of their alloys Refined non-ferrous base metal and their alloys
7 Mining and processing of barytes, bentonites and associated minerals Barytes, bentonites and associated minerals
8 Manufacture of oil well drilling materials containing a predominant proportion of Nigerian raw materials Barytes, bentonites and associated minerals
9 The manufacture of cement Cement, clinker
10 Manufacture of glass and glassware Sheet glass, pharmaceuticals and laboratory glasswares
11 Manufacture of lime from local limestone Lime
12 Quarrying and processing of marbles Marbles and processed marbles
13 Manufacture of ceramic products Refractory and heat insulating constructional products, laboratory ware
14 Manufacture of basic and intermediate i) Basic and intermediate organic chemical; ii) Basic and intermediate in-organic chemicals;iii) Fertilizers;iv) Petro-chemical;v) Caustic soda and chlorinevi) Pesticide and insecticide
15 Formulation and manufacture of pharmaceuticals Pharmaceuticals, health vitamins
16 Manufacture of yeast, alcohol and related products Yeast, industrial alcohol and related products
17 Manufacture of paper pulp Paper pulp
18 Manufacture of yarn and man-made fibres Yarn and synthetic fibres
19 Manufacture of machinery involving the local manufacture of substantial proportion of components thereof Office and industrial machinery, equipment and apparatus (whether or not electrical)
20 Manufacture of products made wholly or mainly of mental Pipes and tubes structure metal products
21 Manufacture of nets from local raw materials Fishing nets, mosquito nets and related products
22 Manufacture of gas cylinders Gas cylinders
23 The processing of local wheat flour materials Flour and Offal
24 Rubber plantation and processing Rubber
25 Gum/Arabic plantation and processing Gum Arabic
26 Manufacture of fertilizers Ammonia, Urea Superphosphate and nitrogenous fertilizers
27 Vehicle Manufacture Motor Vehicles and Motor-cycles, Tri-cycles and Automotive components
28 Oil palm plantation and processing Palm Oil, palm kennel and Offal’s
29 Manufacture of automotive and other components Automotive and other components.
30 Book printing Books
31 Large Scale Mechanized Farming Wheat, Maize, Rice and Sorghum
32 Cattle ranching and piggery of not less than 500 herds Cattle and pigs of not less than 500 herds
33 Manufacture of Gypsum Gypsum
34 Re-refining or re-cycling of waste oil Low power oil
35 Manufacture of electrical appliances/ equipment/components and parts Generators, transformers, meter, control, pressing irons, switch gears, test equipment, ballets/ starters/ lighters, discreet components, resistor/capacitors/coils/semi-conductors/ conductors
36 Ship building, repairs and maintenance of ocean going vessels Ships, boats and barges.
37 Manufacture of computer and computer chips Computer hard and soft ware chips
38 Manufacture of cameras, photographic equipment and other materials Cameras, photographic equipment or any component thereof
39 Diving and underwater engineers Underwater engineering services.
40 Local fabrications of machinery, equipment Machinery
41 Manufacture of tools Machines and hand tools
42 Installation of facilities for aircraft manufacture and maintenance of aircraft Aircraft maintenance and manufacture
43 Installation of scientific instruments and communication equipment Scientific instruments, radio, audio play-back/recorders, loudspeaker units, amplifying systems, microphones, video playbacks/ recorders, PBX, telephone handset, tele-printers, trans-receivers, autophones/aerials.
45 Manufacture of gas and distribution Gas and gas distribution
46 Manufacture of Solar energy powered equipment and gadgets Solar panels, refrigerators, water pumps, calculators, etc
Fish and shrimps
47 Large-scale inland fishing farms Fish and shrimps
48 Bitumen mining and processing Bitumen
49 Salt production Salt
50 Manufacture of fire fighting equipment and detection systems Fire fighting equipment and detection systems
51 Manufacture of cables Electrical, telephone and other cables
52 Manufacture of medical equipment X-ray, oxygen equipment, etc
53 Mineral oil prospecting and production Petroleum
54 Manufacture of lubricants Grease, hydraulic/engine oil, gear oil, etc
56 Manufacture of flat sheets Flat sheets
57 Manufacture of oven, cookers, cold rooms, refrigerators, fridges, freezers, air conditioner Oven, cookers, cold rooms, refrigerators, fridges, freezers, air conditioner
58 Manufacture of agricultural machinery and equipment Ploughs, harvesters, threshers, planters etc
59 Manufacture of materials handling and equipment Cranes, forklifts etc
60 Establishment of foundries Moulds, casting, etc
61 Manufacture of alum Alum
62 Manufacture of enzymes Enzymes
63 Manufacture of concentrates Food/fruits concentrates
64 Manufacture of welding electrodes Welding electrodes
65 Manufacture of nails Nails, related items
66 Manufacture of iron rods Rods from billets
67 Manufacture of hops Brewing hops
68 Information and communication technology (ICT) Manufacture/production of ICT equipment, hardware and software
69 Tourism Development of holiday resorts, hotels, sporting and recreational facilities
70 Real Estate Development - Rental income from residential and commercial premises;- Capital gains from any real estate disposed of within a specified period
71 Utility services - Independent power generation utilizing gas, coal and renewable energy sources;- All aspects of transportation such as rail, road and waterways- Indigenous telecommunications companies other than GSM operations