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Nigeria

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Overview

177.5M (83%)

Population without access to clean cooking (Source: WHO, 2021)

20

Active clean cooking ventures (Source: CCA)

1

Number of clean cooking RBF (Source: CCA)

The Nigerian government has focused on the expansion of access to LPG as a primary source of energy.

Foreign exchange fluctuations makes it hard to access foreign exchange through the Central Bank of Nigeria. As a result, producers and importers often buy currency from the informal economy, increasing product costs for final consumers.

Supply
Demand

According to World Bank data, 16.8% of the population had access to clean fuels and technologies for cooking in 2021; an improvement on the ratio of 5.6% with access in 2015. In 2021, 32.8% of the urban population had access to clean cooking fuels, compared with just 4.6% of the rural population.

Compared with access to clean cooking fuels and technologies, there is much better access to electricity in Nigeria; 59.5% of the population had access in 2021, up from 52.5% in 2015.

Click ‘Read more’ to explore data from World Bank.

According to the Nigeria Consumer Segmentation report (see related resources below), 15% of Nigerian households primarily use LPG to cook. One in four urban households cook the majority of their meals with LPG.

 

 

 

Related Resources
Nigeria Consumer Segmentation
Unlocking LPG Finance for Clean Cooking in Nigeria and Ghana
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Policy

Click ‘Read more’ to explore relevant aspects of Nigeria’s Nationally Determined Contributions and other current policies that are relevant to clean cooking.

Nationally Determined Contributions

The 2017 NDC states that the use of fuel wood and charcoal is a significant contributor to the degradation of Nigeria’s forests. One solution proposed is the use of efficient cookstoves to reduce fuel demand, with alternative heating sources like LPG as a possible option. However, it is important to consider whether LPG, a fossil fuel, delivers genuine climate benefits compared to wood-based charcoal. The national renewable energy and energy efficiency policy of 2015 identifies encouraging the production and use of improved and more efficient cooking stoves as a key strategy but does not mention any specific policy or quantitative targets. Both the NDC and the energy efficiency policy suggest that further work is necessary in this regard. Although there is no legal obligation to provide improved cookstoves, a PoA could help increase accessibility.

Tax and Tariff Data

This table shows Nigerian Duty and VAT for clean cooking items, as of 2023:

Regional Trade Areas Official designation Tax or tariff Tax rate (dutiable vs. duty paid)
ECOWAS, GSTP Electricity MFN import duty 5.0%
ECOWAS, GSTP Electricity VAT 7.9%
ECOWAS, GSTP Electricity Other taxes and tariffs 0.5%
ECOWAS, GSTP Electricity Other taxes and tariffs 7.0%
ECOWAS, GSTP Electricity Other taxes and tariffs 1.0%
ECOWAS, GSTP Undenatured ethyl alcohol of an alcoholic strength by volume of 80 % vol or higher – Not for medical, pharmaceutical or scientific purposes MFN import duty 20.0%
ECOWAS, GSTP Undenatured ethyl alcohol of an alcoholic strength by volume of 80 % vol or higher – Not for medical, pharmaceutical or scientific purposes VAT 9.0%
ECOWAS, GSTP Undenatured ethyl alcohol of an alcoholic strength by volume of 80 % vol or higher – Not for medical, pharmaceutical or scientific purposes Other taxes and tariffs 0.5%
ECOWAS, GSTP Undenatured ethyl alcohol of an alcoholic strength by volume of 80 % vol or higher – Not for medical, pharmaceutical or scientific purposes Other taxes and tariffs 7.0%
ECOWAS, GSTP Undenatured ethyl alcohol of an alcoholic strength by volume of 80 % vol or higher – Not for medical, pharmaceutical or scientific purposes Other taxes and tariffs 1.0%
ECOWAS, GSTP Ethyl alcohol and other spirits, denatured, of any strength MFN import duty 10.0%
ECOWAS, GSTP Ethyl alcohol and other spirits, denatured, of any strength VAT 8.3%
ECOWAS, GSTP Ethyl alcohol and other spirits, denatured, of any strength Other taxes and tariffs 0.5%
ECOWAS, GSTP Ethyl alcohol and other spirits, denatured, of any strength Other taxes and tariffs 7.0%
ECOWAS, GSTP Ethyl alcohol and other spirits, denatured, of any strength Other taxes and tariffs 1.0%
ECOWAS, GSTP Ethyl alcohol and other spirits, denatured, of any strength Other taxes and tariffs 15.0%
ECOWAS, GSTP Non-jet kerosene MFN import duty 5.0%
ECOWAS, GSTP Non-jet kerosene VAT 0.0%
ECOWAS, GSTP Non-jet kerosene Other taxes and tariffs 0.5%
ECOWAS, GSTP Non-jet kerosene Other taxes and tariffs 7.0%
ECOWAS, GSTP Non-jet kerosene Other taxes and tariffs 1.0%
ECOWAS, GSTP Propane MFN import duty 5.0%
ECOWAS, GSTP Propane VAT 7.9%
ECOWAS, GSTP Propane Other taxes and tariffs 0.5%
ECOWAS, GSTP Propane Other taxes and tariffs 7.0%
ECOWAS, GSTP Propane Other taxes and tariffs 1.0%
ECOWAS, GSTP Butane MFN import duty 0.0%
ECOWAS, GSTP Butane VAT 7.5%
ECOWAS, GSTP Butane Other taxes and tariffs 0.5%
ECOWAS, GSTP Butane Other taxes and tariffs 7.0%
ECOWAS, GSTP Butane Other taxes and tariffs 1.0%
ECOWAS, GSTP Petroleum gases and other gaseous hydrocarbons — Liquefied MFN import duty 5.0%
ECOWAS, GSTP Petroleum gases and other gaseous hydrocarbons — Liquefied VAT 0.0%
ECOWAS, GSTP Petroleum gases and other gaseous hydrocarbons — Liquefied Other taxes and tariffs 0.5%
ECOWAS, GSTP Petroleum gases and other gaseous hydrocarbons — Liquefied Other taxes and tariffs 7.0%
ECOWAS, GSTP Petroleum gases and other gaseous hydrocarbons — Liquefied Other taxes and tariffs 1.0%
ECOWAS, GSTP Fuelwood – Non-coniferous MFN import duty 5.0%
ECOWAS, GSTP Fuelwood – Non-coniferous VAT 7.9%
ECOWAS, GSTP Fuelwood – Non-coniferous Other taxes and tariffs 0.5%
ECOWAS, GSTP Fuelwood – Non-coniferous Other taxes and tariffs 7.0%
ECOWAS, GSTP Fuelwood – Non-coniferous Other taxes and tariffs 1.0%
ECOWAS, GSTP Wood pellets MFN import duty 5.0%
ECOWAS, GSTP Wood pellets VAT 7.9%
ECOWAS, GSTP Wood pellets Other taxes and tariffs 0.5%
ECOWAS, GSTP Wood pellets Other taxes and tariffs 7.0%
ECOWAS, GSTP Wood pellets Other taxes and tariffs 1.0%
ECOWAS, GSTP Wood briquettes MFN import duty 5.0%
ECOWAS, GSTP Wood briquettes VAT 7.9%
ECOWAS, GSTP Wood briquettes Other taxes and tariffs 0.5%
ECOWAS, GSTP Wood briquettes Other taxes and tariffs 7.0%
ECOWAS, GSTP Wood briquettes Other taxes and tariffs 1.0%
ECOWAS, GSTP Sawdust and wood waste and scrap, agglomerated in logs, briquettes, pellets or similar forms – other MFN import duty 5.0%
ECOWAS, GSTP Sawdust and wood waste and scrap, agglomerated in logs, briquettes, pellets or similar forms – other VAT 7.9%
ECOWAS, GSTP Sawdust and wood waste and scrap, agglomerated in logs, briquettes, pellets or similar forms – other Other taxes and tariffs 0.5%
ECOWAS, GSTP Sawdust and wood waste and scrap, agglomerated in logs, briquettes, pellets or similar forms – other Other taxes and tariffs 7.0%
ECOWAS, GSTP Sawdust and wood waste and scrap, agglomerated in logs, briquettes, pellets or similar forms – other Other taxes and tariffs 1.0%
ECOWAS, GSTP Charcoal, other wood MFN import duty 5.0%
ECOWAS, GSTP Charcoal, other wood VAT 7.9%
ECOWAS, GSTP Charcoal, other wood Other taxes and tariffs 0.5%
ECOWAS, GSTP Charcoal, other wood Other taxes and tariffs 7.0%
ECOWAS, GSTP Charcoal, other wood Other taxes and tariffs 1.0%
ECOWAS, GSTP Charcoal, of bamboo MFN import duty 5.0%
ECOWAS, GSTP Charcoal, of bamboo VAT 7.9%
ECOWAS, GSTP Charcoal, of bamboo Other taxes and tariffs 0.5%
ECOWAS, GSTP Charcoal, of bamboo Other taxes and tariffs 7.0%
ECOWAS, GSTP Charcoal, of bamboo Other taxes and tariffs 1.0%
ECOWAS, GSTP Charcoal, of shell or nut MFN import duty 5.0%
ECOWAS, GSTP Charcoal, of shell or nut VAT 7.9%
ECOWAS, GSTP Charcoal, of shell or nut Other taxes and tariffs 0.5%
ECOWAS, GSTP Charcoal, of shell or nut Other taxes and tariffs 7.0%
ECOWAS, GSTP Charcoal, of shell or nut Other taxes and tariffs 1.0%
ECOWAS, GSTP Cooking appliances and plate warmers, for gas fuel or gas + other fuels — Presented completely knocked down (CKD) or unassembled for the assembly industry. MFN import duty 10.0%
ECOWAS, GSTP Cooking appliances and plate warmers, for gas fuel or gas + other fuels — Presented completely knocked down (CKD) or unassembled for the assembly industry. VAT 8.3%
ECOWAS, GSTP Cooking appliances and plate warmers, for gas fuel or gas + other fuels — Presented completely knocked down (CKD) or unassembled for the assembly industry. Other taxes and tariffs 0.5%
ECOWAS, GSTP Cooking appliances and plate warmers, for gas fuel or gas + other fuels — Presented completely knocked down (CKD) or unassembled for the assembly industry. Other taxes and tariffs 7.0%
ECOWAS, GSTP Cooking appliances and plate warmers, for gas fuel or gas + other fuels — Presented completely knocked down (CKD) or unassembled for the assembly industry. Other taxes and tariffs 1.0%
ECOWAS, GSTP Cooking appliances and plate warmers, for liquid fuels — With a maximum of two burners MFN import duty 20.0%
ECOWAS, GSTP Cooking appliances and plate warmers, for liquid fuels — With a maximum of two burners VAT 9.0%
ECOWAS, GSTP Cooking appliances and plate warmers, for liquid fuels — With a maximum of two burners Other taxes and tariffs 0.5%
ECOWAS, GSTP Cooking appliances and plate warmers, for liquid fuels — With a maximum of two burners Other taxes and tariffs 7.0%
ECOWAS, GSTP Cooking appliances and plate warmers, for liquid fuels — With a maximum of two burners Other taxes and tariffs 1.0%
ECOWAS, GSTP Cooking appliances and plate warmers, including for solid fuels MFN import duty 20.0%
ECOWAS, GSTP Cooking appliances and plate warmers, including for solid fuels VAT 9.0%
ECOWAS, GSTP Cooking appliances and plate warmers, including for solid fuels Other taxes and tariffs 0.5%
ECOWAS, GSTP Cooking appliances and plate warmers, including for solid fuels Other taxes and tariffs 7.0%
ECOWAS, GSTP Cooking appliances and plate warmers, including for solid fuels Other taxes and tariffs 1.0%
ECOWAS, GSTP Other appliances — for gas or gas+ VAT 20.2%
ECOWAS, GSTP Other appliances — for gas or gas+ Other taxes and tariffs 7.5%
ECOWAS, GSTP Other appliances — for gas or gas+ Other taxes and tariffs 0.5%
ECOWAS, GSTP Other appliances — for gas or gas+ Other taxes and tariffs 7.0%
ECOWAS, GSTP Other appliances — for gas or gas+ Other taxes and tariffs 1.0%
ECOWAS, GSTP Other appliances — for liquid fuels MFN import duty 20.0%
ECOWAS, GSTP Other appliances — for liquid fuels VAT 9.0%
ECOWAS, GSTP Other appliances — for liquid fuels Other taxes and tariffs 0.5%
ECOWAS, GSTP Other appliances — for liquid fuels Other taxes and tariffs 7.0%
ECOWAS, GSTP Other appliances — for liquid fuels Other taxes and tariffs 1.0%
ECOWAS, GSTP Other appliances — for solid fuels MFN import duty 20.0%
ECOWAS, GSTP Other appliances — for solid fuels VAT 9.0%
ECOWAS, GSTP Other appliances — for solid fuels Other taxes and tariffs 0.5%
ECOWAS, GSTP Other appliances — for solid fuels Other taxes and tariffs 7.0%
ECOWAS, GSTP Other appliances — for solid fuels Other taxes and tariffs 1.0%
ECOWAS, GSTP Parts for cooking appliances and plate warmers MFN import duty 10.0%
ECOWAS, GSTP Parts for cooking appliances and plate warmers VAT 8.3%
ECOWAS, GSTP Parts for cooking appliances and plate warmers Other taxes and tariffs 0.5%
ECOWAS, GSTP Parts for cooking appliances and plate warmers Other taxes and tariffs 7.0%
ECOWAS, GSTP Parts for cooking appliances and plate warmers Other taxes and tariffs 1.0%
ECOWAS, GSTP Microwave ovens MFN import duty 20.0%
ECOWAS, GSTP Microwave ovens VAT 9.0%
ECOWAS, GSTP Microwave ovens Other taxes and tariffs 0.5%
ECOWAS, GSTP Microwave ovens Other taxes and tariffs 7.0%
ECOWAS, GSTP Microwave ovens Other taxes and tariffs 1.0%
ECOWAS, GSTP Other ovens; cooking stoves, ranges, cooking plates, boiling rings, grillers and roasters — Presented completely knocked down (CKD) or unassembled for the assembly industry MFN import duty 20.0%
ECOWAS, GSTP Other ovens; cooking stoves, ranges, cooking plates, boiling rings, grillers and roasters — Presented completely knocked down (CKD) or unassembled for the assembly industry VAT 9.0%
ECOWAS, GSTP Other ovens; cooking stoves, ranges, cooking plates, boiling rings, grillers and roasters — Presented completely knocked down (CKD) or unassembled for the assembly industry Other taxes and tariffs 0.5%
ECOWAS, GSTP Other ovens; cooking stoves, ranges, cooking plates, boiling rings, grillers and roasters — Presented completely knocked down (CKD) or unassembled for the assembly industry Other taxes and tariffs 7.0%
ECOWAS, GSTP Other ovens; cooking stoves, ranges, cooking plates, boiling rings, grillers and roasters — Presented completely knocked down (CKD) or unassembled for the assembly industry Other taxes and tariffs 1.0%
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Carbon

Nigeria has 18 cookstove projects registered in it. These projects have generated 3.4 million carbon credits to date.

Click ‘Read more’ to explore the dashboard.

 

 

 

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Results Based Finance

There is one clean cooking RBF program that has operated, or is underway, in Nigeria.

Click ‘Read more’ to explore the table of RBFs.

Name Lead Status Dates Applicable Fuels Fund size for clean cooking Total fund size
SDG 7 RBF Facilities Netherlands Enterprise Agency (RVO) Active 2019-2026 Improved biomass $14.6m $24.4m

N.B. Funding amounts may be split across multiple countries

 

 

 

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