Lagos is a port and the most populous city in Nigeria. Lagos is Nigeria's most prosperous city, and much of the nation's wealth and economic activity are concentrated there. Most commercial, financial and business centres of Lagos and of Nigeria remains at the central business district in Lagos Island which is also typified with the presence of high rise buildings.

Nigeria is in Western Africa, bordering the Gulf of Guinea, between Benin and Cameroon. The climate varies between equatorial in the south, tropical in the centre, and arid in the north.

The official language is English. It is the main business language. ‘Pidgin' English is also widely spoken. The main religions are Islam, Christianity and indigenous beliefs.

The economy of Nigeria is one of the fastest growing in the world but is struggling to leverage the country's vast wealth in fossil fuels in order to displace the crushing poverty that affects about 57 percent of its population. The oil sector provides 80% of GDP, 95% of foreign exchange earnings, and about 65% of government revenues.

Nigerians are generally friendly and welcoming to expatriates and foreign visitors. Expatriate business dress is generally formal. This is usually in the form of suits and ties for men, and suits or separates for women.

The security risk for expatriates in Nigeria is high, but extreme in the north. Risks include petty crime, armed crime, carjacking, while in the north risks include shootings, bombings, and kidnappings, and in the Niger delta region risks include kidnap-for-ransom, carjacking's, armed robberies and illegal roadblocks. Other risks include internal flight safety.

The currency of Nigeria is the Nigerian Naira (NGN). Nigeria is still mainly a cash based economy although the use of credit and debit cards is increasing. It is illegal to change money on the street. Credit card fraud is common. Check with your card issuer if you intend to use your international credit or debit card in Nigeria.

Medical facilities are generally below international standards and in some parts may only be very basic. Serious tropical illnesses such as malaria, typhoid, lassa fever and yellow fever occur.

The population of Lagos is 21 Million (Metro) (2018 est.), while the inflation rate (CPI) is 11.44% for Nigeria as at December 2018.

Xpatulator Hypothetical Tax for Nigeria is based on the current personal income tax rates which are progressive up to 24%.

The cost of living for expatriates / professional migrants in Lagos as at 1 January 2019 is very high in comparison to other places in the world.

Lagos is ranked as a extreme hardship location.