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Lafarge, Jabi Mall, Grand Pela, 31 other firms enjoying tax holiday in Nigeria (FULL LIST) The Pioneer Status Incentive grants a tax holiday for companies working in industries considered not sufficiently developed enough in Nigeria but with favourable prospects. The federal government gives companies in critical sectors of the economy tax holiday, also known as the Pioneer Status Incentive, to encourage and attract investment into sectors that could significantly impact development and deliver key benefits to the country. The incentive, provided under the Industrial Development Income Tax Relief Act, is essentially a tax holiday that grants benefitting firms relief from the payment of corporate income tax for an initial period of three years, extendable for one or two additional years.

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