The Nigeria Immigration Service (NIS) has announced the extension of the Expired Visa Initiative (“the Scheme”), an amnesty programme that allows foreign nationals who have overstayed their visas to regularise their records or depart the country without penalties. The announcement was communicated in a circular dated 5 July 2025 (hereinafter “the Circular”).
Recall that the NIS had earlier in May 2025, announced a three-month grace period for the amnesty programme. The grace period was scheduled to run from 1 May to 1 August 2025, with penalties for non-compliance set to take effect from 2 August 2025. However, by the Circular, the NIS has extended the grace period to 30 September 2025.
We have provided overleaf, key highlights of the Circular and our views on this latest development:
i. Fines and penalties
The fines and penalties for overstay will now take effect from 1 October 2025, instead of the earlier date of 2 August 2025. This gives companies and affected individuals additional time to regularise their immigration status without incurring fines or penalties.
ii. Financial impact of regularisation
Individuals who might opt for the in-country option of the Scheme should be aware that, following the approval/grant of the Scheme, there would be cost implications for them to continue residing legally in the country.
The major cost implication is the payment of the applicable government fees to obtain an expatriate quota, business permit, CERPAC and e-pass forms as applicable.
iii. Need for detailed self-assessment
Businesses should review the immigration status of all expatriate employees and foreign visitors to ensure compliance before the new deadline.
Where any individual is found to have overstayed their visa or violated their visa conditions, such an individual should immediately take steps to regularise their status via the designated portal.
Although the defaulting individuals are directly liable for the overstay penalties, the sponsoring businesses would also be held responsible, as it would have accepted financial and immigration responsibility for the individual during the visa application process.
From 1 October 2025, businesses traced to defaulting individuals would be at risk of being blacklisted from sponsoring expatriates into Nigeria.
d. Confirm expatriate quota positions
For individuals whose CERPAC has expired and has not been renewed within 30 days of expiration, businesses should ensure that the expatriate quota position being occupied by such individuals has sufficient validity. This would aid the regularisation process once the amnesty is granted.
The extension of the Scheme presents a valuable opportunity for businesses and affected individuals to regularise their immigration status without incurring penalties. Importantly, businesses can take advantage of the grace period to review their immigration records and address any gaps, thereby avoiding operational and reputational risks.
Going forward, businesses must ensure the following:
Consistently meeting these compliance obligations is key to avoiding penalties and reputational damage. If you require further clarification or seek to understand how this would impact you or your business, please reach out to ngtaxpartners@deloitte.com.