As a way of encouraging investors and other entrepreneurs, the Federal Government of Nigeria is giving tax relief to some sectors. Entrepreneurial activities in such industries will enjoy a pioneer status and the attendant tax relief set out for them.

The list of industries to enjoy this pioneer status are as follows:

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.