Home›Security›Compliance›Nigeria NDPA

XcellComply|Nigeria Data Protection Act (NDPA) 2023

Nigeria — NDPA 2023 · NDPC · GAID 2025

If you process personal data of people in Nigeria, the NDPA applies — even from India.

We work out your NDPC tier, register you, run the DPO, DPIA and breach process, and prepare your Compliance Audit Return for filing through an NDPC-licensed DPCO partner* — delivered remotely from India and with Nigerian partners*.

Reach beyond Nigeria (s.2)
UHL · EHL · OHL tiers & fees
DPO, DPIA & RoPA
72-hour NDPC breach notice
Transfers: adequacy, SCCs, BCRs
Compliance Audit Return by 31 Mar
xcellcomply · ndpa · obligations console Sample data
01Reach · Indian app, users in Nigeria
Prepared & run by XcellHost · since 1999 Remote from India + Nigerian partners*
Since 1999 · MumbaiISO 27001 · ISO 20000-1SOC 2 Type I & II24×7 NOC + SOCTier IV DC, MumbaiNigeria via partners*
Scope & reach · NDPA s.2

Three ways in. The third one reaches India.

President Tinubu signed the Nigeria Data Protection Act on 12 June 2023. It covers automated and manual processing, and section 2(2) brings in three groups of controllers and processors.

s.2(2)(a)

Based in Nigeria

The controller or processor is domiciled, resident or operating in Nigeria — a subsidiary, branch or office.

s.2(2)(b)

Processing in Nigeria

The processing itself happens in Nigeria — a Lagos data centre, a local BPO, a field team.

s.2(2)(c)

Data subjects in Nigeria

A controller or processor outside Nigeria processes personal data of a data subject in Nigeria. An Indian SaaS, fintech, edtech or BPO with Nigerian users or clients is in.

What this means for Indian companies

  • Serving Nigerian customers from India brings the principles, lawful bases, rights, security, breach and transfer rules with it.
  • NDPC registration and audit returns attach to controllers of major importance, which s.65 defines as those domiciled, resident or operating in Nigeria — so a Nigerian entity or office usually triggers them. Confirm with Nigerian counsel.
  • Processing for a Nigerian bank, telco or insurer makes you their processor: expect NDPA clauses, audits and breach duties in the contract.
  • Data moved from Nigeria to India is a cross-border transfer that needs a recorded basis.

What the Act leaves out (s.3)

  • Purely personal or household processing.
  • Law enforcement, national security, public-health emergencies, journalism, research and legal claims are exempt from most of Part V — but ss.24, 25, 32 and 40 still apply.
  • The NDPC can add exemptions by regulation and issue guidance on safeguards.

Source: Nigeria Data Protection Act 2023, ss.2, 3 and 65. Signing date: KPMG Nigeria and Mondaq, June–August 2023.

Regulator & tiers · checked 11 Nov 2026

The NDPC, the GAID and the three tiers.

The Act created the Nigeria Data Protection Commission. Its General Application and Implementation Directive (GAID), issued 20 March 2025 and effective 19 September 2025, sets out how the Act applies in practice — including who counts as a controller or processor "of major importance" (DCPMI).

What the NDPC can do

  • Register DCPMIs and set fees and levies (ss.5, 44, 45).
  • Issue regulations and directives — the GAID is one (s.6).
  • License Data Protection Compliance Organisations (DPCOs) to audit and report on compliance (s.33).
  • Investigate complaints and call for information (s.46).
  • Issue compliance and enforcement orders, including compensation and penalties (ss.47–48).

Not following a compliance order is an offence under s.49, with a fine and/or up to one year's imprisonment.

UHLUltra-High Level₦250,000

Over 5,000 data subjects in six months, or listed: commercial banks, telecoms, insurers, multinationals, electricity distribution, oil & gas, payment gateways, fintechs.

Register once · annual audit return through a licensed DPCO
EHLExtra-High Level₦100,000

1,000–4,999 data subjects in six months, or listed: government MDAs, microfinance and mortgage banks, higher institutions, tertiary and secondary hospitals.

Register once · annual audit return through a licensed DPCO
OHLOrdinary-High Level₦10,000

200–999 data subjects in six months, or listed: schools, training providers, primary health centres, labs, hotels under 50 suites, commercial processors of sensitive data.

Renew registration every year · no audit return on renewal

Registration fees and tiers: GAID Schedule 7 (dated 19 December 2024). Designation also covers commercial ICT services on personal devices and the 13 listed sectors. A UHL controller also pays ₦5,000 for each processor it engages in a 12-month period.

Tool · applicability & DCPMI tier wizard

Does the NDPA apply? Which tier, which fees, which dates?

Answer six questions. The wizard applies s.2, the s.65 definition and GAID Schedules 7 and 10, and lists your obligations and filing dates. It is a planning aid, not a legal opinion.

01,000,000
Your result · indicative
UHL
NDPA applies · Ultra-High LevelListed sector: fintech / payment gateway
Registration fee₦250,000
Audit return fee₦500,000
Next return due31 Mar 2027
Penalty cap₦40,000,000

    Tier = the higher of your sector listing and your data-subject count (GAID Sch. 7). Audit return fee bands: GAID Sch. 10. Penalty cap: s.48, greater of ₦10m or 2% of revenue for DCPMIs, ₦2m or 2% for others.

    Core duties · sections of the Act

    Twelve duties, each with its section number.

    Filter by theme. Each card cites the section of the NDPA 2023 and, where it adds detail, the GAID 2025 article.

    s.24

    Six principles

    Fair, lawful and transparent; purpose limitation; minimisation; storage limitation; accuracy; security — plus accountability you can show (s.24(3)).

    s.25

    Six lawful bases

    Consent, contract, legal obligation, vital interests, public interest and legitimate interests. GAID Art. 26 expects a written legitimate-interest assessment first.

    ss.26, 35

    Consent you can prove

    Affirmative, specific and informed — no pre-ticked boxes, silence is not consent. Withdrawal must be as easy as giving it; the controller carries the burden of proof.

    s.27

    Privacy notice

    Identity, basis, purposes, recipients, retention, rights, automated decisions and the right to complain to the NDPC — before collection.

    s.31

    Children

    Parent or guardian consent, with age and consent verification; government-approved ID is acceptable. "Child" follows the Child's Rights Act.

    s.30

    Sensitive data

    Genetic and biometric, race or ethnic origin, religion, health, sex life, political opinions and trade-union membership — only on a s.30 condition such as explicit consent.

    s.34

    Access, correction, erasure

    Copies of data, correction, deletion and restriction on request, with the information the Act lists.

    ss.36–38

    Object, automated decisions, portability

    An absolute right to object to direct marketing; no solely automated decisions with significant effects without safeguards; data portability.

    s.32

    Data Protection Officer

    Required for DCPMIs; employee or contractor with expert knowledge. GAID Arts. 11–14: publish contact details, send them to the NDPC, report semi-annually, certify annually.

    s.28

    DPIA

    Before high-risk processing; consult the NDPC if high risk remains. GAID Art. 28 lists triggers, including fintech, health, e-commerce, education and cross-border transfers.

    ss.24(2), 39

    Security measures

    Appropriate technical and organisational measures — pseudonymisation, encryption, resilience and regular testing — scaled to risk, volume and harm.

    s.40

    Breach notification

    Processor tells the controller; controller tells the NDPC within 72 hours if there is risk, and data subjects immediately if risk is high. Record every breach.

    Tool · NDPA readiness self-assessment

    Twenty questions. One score and a gap list.

    Answer yes, partly or no. High-weight items — DPO, breach process, transfers and audit returns — count more. Nothing leaves your browser.

    Quick fill:
    Your readiness
    0%Answer the questions

    Fix these first

      A self-assessment, not an audit. A licensed DPCO tests evidence for your Compliance Audit Return.

      Tool · 72-hour breach clock

      The clock starts when you become aware. Know every deadline.

      Enter when you became aware and what kind of organisation you are. The clock shows each Nigerian notification deadline and counts down live.

      What the NDPC notice must contain (s.40(4))

      • Name and contact details of the controller's point of contact
      • Likely consequences of the breach
      • Measures taken or proposed, including mitigation
      • Information may be sent in phases, without undue delay (s.40(9))
      Deadlines
      Incident response with XcellHost

      NDPA s.40; Cybercrimes (Amendment) Act 2024 s.21 as reported by Aluko & Oyebode (2025); CBN Risk-Based Cybersecurity Framework 2024 (24-hour reporting) as reported by TheCable. Times shown in your browser's time zone; Nigeria is WAT (UTC+1).

      Tool · cross-border transfer helper · ss.41–43

      Moving data from Nigeria to India? Pick the basis, then document it.

      The Act allows a transfer when the destination gives adequate protection or another s.43 basis applies. GAID Art. 45 and Schedule 5 list three routes: an adequacy decision, an approved transfer instrument, or another lawful basis.

      Document this

        We found no NDPC adequacy list for India as of 11 Nov 2026 — check before relying on adequacy. Commentary on GAID says SCC use needs a transfer impact assessment and NDPC approval; confirm with Nigerian counsel. Sources: NDPA ss.41–43; GAID Art. 45, Sch. 5, Art. 28(3).

        Compliance Audit Returns (CAR) · GAID Art. 10

        An annual audit, filed through a licensed DPCO.

        UHL and EHL controllers and processors file a Compliance Audit Return every year through an NDPC-licensed DPCO, on the NDPC portal. XcellHost is not a DPCO: we prepare you and your evidence, and the return is filed through an NDPC-licensed DPCO partner*.

        1. Apr – DecRun the programme: RoPA, DPIAs, rights requests, training, breach log, DPO semi-annual reports.
        2. Jan – FebXcellHost pre-audit: evidence pack, gap closure, management sign-off.
        3. Feb – MarLicensed DPCO partner* audits and prepares the return.
        4. By 31 MarchReturn filed on the NDPC portal for the previous year's processing (GAID Arts. 7(c), 10(7)).
        5. After 31 MarchLate filing: extra fee of up to 50% of the filing fee (Art. 10(9)). For 2025 returns the NDPC extended the deadline to 30 May 2026.

        CAR filing fees (GAID Schedule 10)

        BandData subjectsFee
        UHL A50,000 and above₦1,000,000
        UHL B25,000 – 49,999₦750,000
        UHL CBelow 25,000₦500,000
        EHL A10,000 and above₦250,000
        EHL B2,500 – 9,999 †₦200,000
        EHL CBelow 2,500₦100,000

        † Printed as "5,000-2,500" in the published GAID; we read it as the band between A and C — confirm. Entities set up after 12 June 2023 file their first return within 15 months of establishment (Art. 10(8)). DPCO audit fees are separate and set by the DPCO.

        Penalties & enforcement

        Up to ₦10 million or 2% of turnover — and the NDPC is checking.

        Penalties under s.48 are the greater of a fixed sum and 2% of the previous year's annual gross revenue. Enforcement since 2025 has been sector by sector.

        Higher maximum · DCPMIs₦10,000,000or 2% of annual gross revenue, whichever is greater
        Standard maximum · others₦2,000,000or 2% of annual gross revenue, whichever is greater
        Also possibleOrders & claimsCompensation, disgorgement (s.48), civil damages (s.51), offences for ignoring orders (s.49), liability for officers (s.53)
        1. 12 Jun 2023NDPA signed; the NDPC replaces the Nigeria Data Protection Bureau.
        2. 20 Mar 2025GAID issued; it says the NDPC stops applying the NDPR 2019 and its 2020 framework.
        3. Aug 2025Compliance notices to 1,369 organisations — 795 financial institutions, 392 insurance brokers, 136 gaming firms, 35 insurers, 10 pension firms — asking for audit returns, DPO details, security measures and registration within 21 days.
        4. 19 Sep 2025GAID takes full effect.
        5. 19 Feb 2026Compliance notice to 649 higher institutions, same four evidence items, 21 days.
        6. Apr 2026NDPC extends the 2025 audit-return deadline to 30 May 2026 and announces investigations into alleged breaches at two financial-sector organisations.
        7. 27 Jul 2026Federal circular tells all ministries, departments and agencies to appoint DPOs, file returns and use licensed DPCOs.

        The largest NDPC fine reported in the press to date is ₦766.2 million (July 2025). We do not name organisations under investigation. Sources: NDPA ss.48–53; NDPC statement reported by Nairametrics (25 Aug 2025); Aluko & Oyebode (Feb 2026); NDPC news feed (Apr 2026); Mondaq (8 Apr 2026); Techeconomy (4 Aug 2026).

        Sector rules that sit beside the NDPA

        Banks, telcos and government answer to more than one rule.

        The NDPA does not replace sector rules. Plan one incident process and one evidence library for all of them.

        In force

        CBN Risk-Based Cybersecurity Framework

        Deposit money banks and payment service banks, from 1 July 2024: monitoring, outsourced or in-house response, CBN approval for emerging tech, and incidents reported to the CBN within 24 hours.

        In force

        Cybercrimes (Amendment) Act 2024

        Section 21 as amended: report cyber threats to ngCERT, through the sector CERT where one exists, immediately and within 72 hours of detection. Also sets the cybersecurity levy — its application is a point for counsel.

        In force

        NCC & the CNII Order

        Telecoms operators are UHL under the GAID. The NCC published the gazetted Critical National Information Infrastructure Order on 21 November 2024; the NCC CSIRT is a sector reporting route.

        Policy

        NITDA cloud policy (2019)

        Sensitive government and citizen data should be stored in Nigeria. Relevant if you host for public bodies or their suppliers.

        Circular

        Federal MDA circular (Jul 2026)

        Ministries, departments and agencies must appoint qualified DPOs, register them with the NDPC, file audit returns and budget for compliance.

        Sources: TheCable on the CBN framework (issued 31 May 2024); Aluko & Oyebode on incident reporting (Jun 2025, updated Jul 2026); NCC public notice on the CNII Order; Digital Policy Alert on the NITDA Cloud Computing Policy (Aug 2019); Techeconomy (4 Aug 2026). Not legal advice — confirm with Nigerian counsel.

        What XcellHost does

        Every NDPA duty, mapped to a service.

        Programme, DPO, DPIA and security work is ours. The Compliance Audit Return is filed through an NDPC-licensed DPCO partner*, and in-country work goes through Nigerian partners*.

        * XcellHost is not an NDPC-licensed DPCO and holds no NDPC licence or registration as a DPCO. Compliance Audit Returns are filed through an NDPC-licensed DPCO partner; partner names, licences and locations are confirmed per engagement.

        Evidence checklist

        What the DPCO and the NDPC will ask to see.

        Tick what you already hold. Filter by theme and download the list as CSV for your tracker. The NDPC's 2025–2026 compliance notices asked for the four items marked ★ first.

        Evidence ready
        0%0 of 0

          Your ticks are kept only in this browser.

          Packages · INR

          Assess, run, file — every year.

          Two fixed-scope packages for the NDPA, plus the same DPO and platform prices as our Indian privacy pages. USD or naira quotes on request.

          Readiness Assessment

          NDPA & GAID gap assessment

          ₹1,49,999*one-time
          • Applicability and NDPC tier opinion pack
          • All 20 readiness areas scored with evidence
          • Transfer map Nigeria → India and bases
          • Remediation roadmap and board summary
          Recommended vDPO Designated

          Your DPO, 20 hours a month

          ₹39,999/ month
          • Named DPO for s.32 and the NDPC
          • Semi-annual DPO reports
          • DPIA vetting and LIAs
          • Breach lead for the 72-hour clock
          Privacy Platform

          Consent, rights, DPIA, breaches

          ₹14,999/ month · Starter
          • Consent and withdrawal records
          • Rights request workflow
          • RoPA and DPIA register
          • Breach clock and register
          Audit Return Pack

          CAR preparation, every year

          ₹99,999*per annual return
          • Pre-audit and evidence pack
          • Gap closure before the DPCO audit
          • Filed through an NDPC-licensed DPCO partner*
          • 31 March deadline tracking

          * Placeholder — Indicative, confirm with XcellHost. INR, excl. 18% GST. vDPO Designated and Privacy Platform Starter are the same prices as on our vDPO and privacy platform pages. NDPC registration and audit-return fees and DPCO audit fees are paid separately at cost.

          Configure

          Build your NDPA programme. See the first invoice.

          Set systems, endpoints, mailboxes and staff, then pick services. First invoice = one-time and annual items plus the first month.

          Your estimate · indicative

          NDPA compliance programme

          Monthly₹0
          One-time & annual₹0
          Subtotal (first invoice)₹0
          GST 18%₹0
          ₹0
          first invoice incl. GST · then ₹0/month incl. GST

          * placeholder, indicative — confirm with XcellHost. Other prices as on the linked XcellHost pages. 18% GST applies to Indian billing; for billing to a Nigerian entity, Nigerian VAT or withholding tax may apply instead — confirm. NDPC and DPCO fees not included. USD or naira quotes on request.

          FAQ

          The NDPA, answered.

          Yes, if it processes personal data of data subjects in Nigeria. Section 2(2)(c) covers controllers and processors outside Nigeria that do so. The principles, lawful bases, rights, security, breach and transfer duties then apply. Registration and audit returns are tied to controllers "of major importance", which s.65 defines as those domiciled, resident or operating in Nigeria — confirm your position with Nigerian counsel.

          The three tiers of data controllers and processors of major importance in GAID Schedule 7. Ultra-High Level covers listed sectors such as commercial banks, telcos, insurers and fintechs, or more than 5,000 data subjects in six months (₦250,000 registration fee). Extra-High Level covers 1,000–4,999 data subjects or listed bodies such as MDAs and microfinance banks (₦100,000). Ordinary-High Level covers 200–999 data subjects or listed bodies such as schools (₦10,000).

          By 31 March each year, for the previous year's processing, filed by UHL and EHL entities through an NDPC-licensed DPCO on the NDPC portal. Entities set up after 12 June 2023 file their first return within 15 months. Late filing adds up to 50% to the filing fee. For 2025 returns, the NDPC extended the deadline to 30 May 2026.

          No. XcellHost is not an NDPC-licensed Data Protection Compliance Organisation. We prepare you — gap assessment, evidence pack, DPO, DPIAs and remediation — and the Compliance Audit Return is filed through an NDPC-licensed DPCO partner*. You keep the relationship with the NDPC.

          Under s.40, a controller notifies the NDPC within 72 hours of becoming aware of a breach likely to risk people's rights and freedoms, and tells data subjects immediately where the risk is high. A processor notifies its controller. Separately, cyber threats go to ngCERT within 72 hours under the amended Cybercrimes Act, and CBN-regulated banks report incidents to the CBN within 24 hours.

          Only with a recorded transfer basis. Sections 41–43 allow transfers where the destination is adequate — by law, binding corporate rules, contractual clauses, a code or a certification — or a s.43 basis such as informed consent or contract necessity applies. The GAID adds a DPIA for cross-border transfers. We found no NDPC adequacy decision for India, so most transfers rely on contractual clauses or BCRs. Government and citizen data may need to stay in Nigeria under NITDA's cloud policy; we use partner data centres in Nigeria* where it must.

          Section 64 of the Act kept NDPR-era instruments in effect until replaced. The GAID, issued 20 March 2025, says the NDPC stops applying the NDPR 2019 and its 2020 implementation framework; actions already taken under them stay valid. Today the Act and the GAID are the working rulebook.

          Under s.48, the NDPC can order remedies, compensation and penalties. The cap is the greater of ₦10 million or 2% of the previous year's annual gross revenue for controllers and processors of major importance, and the greater of ₦2 million or 2% for others. Ignoring a compliance order is an offence (s.49), and data subjects can sue for damages (s.51).

          Controllers of major importance must designate one (s.32). The DPO can be an employee or a contractor with expert knowledge. The GAID adds publishing contact details, sending them to the NDPC, semi-annual reports and annual certification. Our vDPO service covers this.

          A lot of the work is shared: data maps, notices, consent records, rights workflows, security and breach runbooks. The deadlines and filings differ — the NDPA has 72-hour NDPC notice, NDPC registration tiers and annual audit returns. We run one privacy programme with a Nigeria layer on our privacy management platform.

          No. Prices marked * are placeholders, indicative only. Other services use the exact prices on their linked XcellHost pages. Prices are in INR excl. 18% GST for Indian billing; for a Nigerian entity, VAT or withholding tax may apply instead. NDPC and DPCO fees are extra. USD or naira quotes on request.

          Know your NDPC tier before your next audit return.

          Tell us where your Nigerian data comes from and where it goes. We'll come back with your tier, a gap list, a transfer map and an INR, USD or naira quotation.

          72
          HOURS
          TO NDPC