Nigeria has EOI relations with 70 countries through 18 treaties.
| Treaty Type | |
| Sum | 18 |
| DTC | 17 |
| Multilateral | 1 |
| Jurisdiction | Type | Treaty | Signed | Entered into force | Exchange of Information | |
|---|---|---|---|---|---|---|
| Albania | Multilateral | MCON-Amend | Dec. 1, 2013 | Dec. 1, 2013 | On Request | |
| Anguilla | Multilateral | MCON-Amend | March 1, 2014 | March 1, 2014 | On Request | |
| Argentina | Multilateral | MCON-Amend | Jan. 1, 2013 | Jan. 1, 2013 | On Request | |
| Australia | Multilateral | MCON-Amend | Dec. 1, 2012 | Dec. 1, 2012 | On Request | |
| Austria | Multilateral | MCON-Amend | Dec. 1, 2014 | Dec. 1, 2014 | On Request | |
| Azerbaijan | Multilateral | MCON-Amend | Sept. 1, 2015 | Sept. 1, 2015 | On Request | |
| Belgium | Multilateral | MCON-Amend | April 1, 2015 | April 1, 2015 | On Request | |
| DTC | DTC BE NG | Nov. 20, 1989 | Oct. 27, 1994 | Uncertain | ||
| Belize | Multilateral | MCON-Amend | Sept. 1, 2013 | Sept. 1, 2013 | On Request | |
| Bulgaria | Multilateral | MCON-Amend | July 1, 2016 | July 1, 2016 | On Request | |
| Cameroon | Multilateral | MCON-Amend | June 30, 2015 | June 30, 2015 | On Request | |
| Canada | Multilateral | MCON-Amend | Nov. 21, 2013 | Nov. 21, 2013 | On Request | |
| DTC | DTC CA NG | Aug. 4, 1992 | Nov. 16, 1999 | Uncertain | ||
| Cayman Islands | Multilateral | MCON-Amend | Jan. 1, 2014 | Jan. 1, 2014 | On Request | |
| China | Multilateral | MCON-Amend | Feb. 1, 2016 | Feb. 1, 2016 | On Request | |
| DTC | DTC CN NG | April 15, 2002 | March 21, 2009 | Uncertain | ||
| Colombia | Multilateral | MCON-Amend | July 1, 2014 | July 1, 2014 | On Request | |
| Costa Rica | Multilateral | MCON-Amend | Aug. 1, 2013 | Aug. 1, 2013 | On Request | |
| Croatia | Multilateral | MCON-Amend | June 1, 2014 | June 1, 2014 | On Request | |
| Cyprus | Multilateral | MCON-Amend | April 1, 2015 | April 1, 2015 | On Request | |
| Czech Republic | Multilateral | MCON-Amend | Feb. 1, 2014 | Feb. 1, 2014 | On Request | |
| DTC | DTC CZ NG | Aug. 31, 1989 | Dec. 2, 1990 | Uncertain | ||
| Denmark | Multilateral | MCON-Amend | June 1, 2011 | June 1, 2011 | On Request | |
| Estonia | Multilateral | MCON-Amend | Nov. 1, 2014 | Nov. 1, 2014 | On Request | |
| Faroe Islands | Multilateral | MCON-Amend | June 1, 2011 | June 1, 2011 | On Request | |
| Finland | Multilateral | MCON-Amend | Dec. 21, 2010 | Dec. 21, 2010 | On Request | |
| France | Multilateral | MCON-Amend | April 1, 2012 | April 1, 2012 | On Request | |
| DTC | DTC FR NG | March 27, 1990 | May 2, 1991 | Uncertain | ||
| Georgia | Multilateral | MCON-Amend | June 1, 2011 | June 1, 2011 | On Request | |
| Germany | Multilateral | MCON-Amend | Dec. 1, 2015 | Dec. 1, 2015 | On Request | |
| Ghana | Multilateral | MCON-Amend | Sept. 1, 2013 | Sept. 1, 2013 | On Request | |
| Greece | Multilateral | MCON-Amend | Sept. 1, 2013 | Sept. 1, 2013 | On Request | |
| Guernsey | Multilateral | MCON-Amend | Aug. 1, 2014 | Aug. 1, 2014 | On Request | |
| Hungary | Multilateral | MCON-Amend | March 1, 2015 | March 1, 2015 | On Request | |
| Iceland | Multilateral | MCON-Amend | Feb. 1, 2012 | Feb. 1, 2012 | On Request | |
| India | Multilateral | MCON-Amend | June 1, 2012 | June 1, 2012 | On Request | |
| Indonesia | Multilateral | MCON-Amend | May 1, 2015 | May 1, 2015 | On Request | |
| Ireland | Multilateral | MCON-Amend | Sept. 1, 2013 | Sept. 1, 2013 | On Request | |
| Isle of Man | Multilateral | MCON-Amend | March 1, 2014 | March 1, 2014 | On Request | |
| Italy | Multilateral | MCON-Amend | May 1, 2012 | May 1, 2012 | On Request | |
| Japan | Multilateral | MCON-Amend | Oct. 1, 2013 | Oct. 1, 2013 | On Request | |
| Jersey | Multilateral | MCON-Amend | June 1, 2014 | June 1, 2014 | On Request | |
| Kazakhstan | Multilateral | MCON-Amend | Aug. 1, 2015 | Aug. 1, 2015 | On Request | |
| Latvia | Multilateral | MCON-Amend | Nov. 1, 2014 | Nov. 1, 2014 | On Request | |
| Lithuania | Multilateral | MCON-Amend | June 1, 2014 | June 1, 2014 | On Request | |
| Luxembourg | Multilateral | MCON-Amend | Nov. 1, 2014 | Nov. 1, 2014 | On Request | |
| Malta | Multilateral | MCON-Amend | Sept. 1, 2013 | Sept. 1, 2013 | On Request | |
| Mauritius | Multilateral | MCON-Amend | Dec. 1, 2015 | Dec. 1, 2015 | On Request | |
| DTC | DTC MU NG | Aug. 10, 2012 | No | Uncertain | ||
| Mexico | Multilateral | MCON-Amend | Sept. 1, 2012 | Sept. 1, 2012 | On Request | |
| Moldova | Multilateral | MCON-Amend | March 1, 2012 | March 1, 2012 | On Request | |
| Montserrat | Multilateral | MCON-Amend | Oct. 1, 2013 | Oct. 1, 2013 | On Request | |
| Netherlands | Multilateral | MCON-Amend | Sept. 1, 2013 | Sept. 1, 2013 | On Request | |
| DTC | DTC NG NL | Dec. 11, 1991 | Dec. 9, 1992 | Uncertain | ||
| New Zealand | Multilateral | MCON-Amend | March 1, 2014 | March 1, 2014 | On Request | |
| Norway | Multilateral | MCON-Amend | June 1, 2011 | June 1, 2011 | On Request | |
| Pakistan | DTC | DTC NG PK | Oct. 10, 1985 | March 8, 1990 | Uncertain | |
| Philippines | DTC | DTC NG PH | Sept. 30, 1997 | Aug. 18, 2013 | Uncertain | |
| Poland | Multilateral | MCON-Amend | Oct. 1, 2011 | Oct. 1, 2011 | On Request | |
| DTC | DTC NG PL | Feb. 12, 1999 | No | Uncertain | ||
| Portugal | Multilateral | MCON-Amend | March 11, 2015 | March 11, 2015 | On Request | |
| Romania | Multilateral | MCON-Amend | Nov. 1, 2014 | Nov. 1, 2014 | On Request | |
| DTC | DTC NG RO | July 21, 1992 | Jan. 1, 1995 | Uncertain | ||
| Russia | Multilateral | MCON-Amend | July 1, 2015 | July 1, 2015 | On Request | |
| San Marino | Multilateral | MCON-Amend | Dec. 1, 2015 | Dec. 1, 2015 | On Request | |
| Saudi Arabia | Multilateral | MCON-Amend | April 1, 2016 | April 1, 2016 | On Request | |
| Seychelles | Multilateral | MCON-Amend | Oct. 1, 2015 | Oct. 1, 2015 | On Request | |
| Singapore | Multilateral | MCON-Amend | May 1, 2016 | May 1, 2016 | On Request | |
| Slovakia | Multilateral | MCON-Amend | March 1, 2014 | March 1, 2014 | On Request | |
| DTC | DTC NG SK | Aug. 31, 1989 | Dec. 2, 1990 | Uncertain | ||
| Slovenia | Multilateral | MCON-Amend | June 1, 2011 | June 1, 2011 | On Request | |
| South Africa | Multilateral | MCON-Amend | March 1, 2014 | March 1, 2014 | On Request | |
| DTC | DTC NG ZA | April 29, 2000 | July 5, 2008 | Uncertain | ||
| South Korea | DTC | DTC KR NG | Nov. 6, 2006 | May 21, 2014 | Uncertain | |
| Multilateral | MCON-Amend | July 1, 2012 | July 1, 2012 | On Request | ||
| Spain | DTC | DTC ES NG | June 23, 2009 | June 5, 2015 | Uncertain | |
| Multilateral | MCON-Amend | Jan. 1, 2013 | Jan. 1, 2013 | On Request | ||
| Sweden | Multilateral | MCON-Amend | Sept. 1, 2011 | Sept. 1, 2011 | On Request | |
| DTC | DTC NG SE | Nov. 18, 2004 | No | Uncertain | ||
| Tunisia | Multilateral | MCON-Amend | Feb. 1, 2014 | Feb. 1, 2014 | On Request | |
| Turks and Caicos Islands | Multilateral | MCON-Amend | Dec. 1, 2013 | Dec. 1, 2013 | On Request | |
| Ukraine | Multilateral | MCON-Amend | Sept. 1, 2013 | Sept. 1, 2013 | On Request | |
| United Kingdom | Multilateral | MCON-Amend | Oct. 1, 2011 | Oct. 1, 2011 | On Request | |
| DTC | DTC GB NG | June 9, 1987 | Dec. 27, 1987 | Uncertain | ||
| Virgin Islands (British) | Multilateral | MCON-Amend | March 1, 2014 | March 1, 2014 | On Request |