Short-term rentals (STRs) in Nigeria refer to temporary accommodation offered for a few days to a few months, typically not primary residences and used by tourists, business travelers, and expatriates. Commonly known as "holiday rentals," "tourist accommodation," or "short-stay apartments," these include entire homes and apartments, often rented for under 30 days. In Nigeria’s main languages, they are translated as "Ibùsùn Kúkúrú" (Yoruba), "Matsugunni Na Wucin Gadi" (Hausa), and "Oru Mgbaghara" (Igbo). Platforms like Airbnb and Booking.com also use terms like "vacation rental" and "holiday home" to describe them.

Subletting is generally permitted in Nigeria, especially in the commercial and residential rental markets. However, for short-term rentals, subletting depends on specific lease agreements. Tenants must obtain explicit written consent from their landlords to operate a short-term rental on a leased property while in some urban areas, particularly in Lagos, tenants may need approval from homeowners' associations or local authorities, though enforcement varies.

There is no nationwide limit on the maximum duration a guest can stay in a short-term rental. However, some jurisdictions informally suggest a maximum of 90 days for short-term rental stays. This limit may vary in cities like Lagos or Abuja where short-term stays are primarily geared toward tourists and business travelers.

In Nigeria, short-term rentals fall under general regulations for all rentals:

• Business Registration: Register your rental business with the Corporate Affairs Commission (CAC) for legal recognition.
• Taxation: Get a Tax Identification Number (TIN) from the Federal Inland Revenue Service (FIRS) and pay taxes on rental income, including VAT.
• Safety Standards: Ensure your property meets safety and structural standards set by the National Building Code.
• Tenancy Agreements: Put even short-term rentals in writing and outline terms of occupancy.

Recommendations:

• Consult a lawyer to understand any state or local requirements.
• Maintain good records and pay all taxes to avoid penalties.
• Ensure your property meets safety standards for guests.

By following these national regulations, Nigerian short-term rental hosts can operate legally and responsibly.

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Currently, Nigeria does not have a unified national registration system or permit requirement for short-term rental hosts. However, in some cities, local councils may require a license if the rental is categorized as a commercial activity/hospitality business. You may be required to obtain a certificate from the corporate affair commission (CAC) Hosts may need to submit personal identification, proof of property ownership, and an application fee, which varies by city.

Currently, there is no national association exclusively for short-term rentals in Nigeria. However, organizations like the Nigerian Tourism Development Corporation (NTDC) and Nigerian Hotel and Catering Institute provide resources and may support short-term rental businesses indirectly.