Pioneer Status is a tax holiday granted to qualified or eligible industries anywhere in Nigeria and a seven-year tax holiday in respect of industries located in a economically disadvantaged local government area of Nigeria.

The grant of Pioneer Status to an industry is aimed at enabling the industry concerned to make a reasonable level of profit within its formative years. The profit so made is expected to be ploughed back into the business.

To qualify, a joint venture company or a wholly foreign-owned company must have incurred a capital expenditure of not less than N5-million whilst that of a qualified indigenous company should not be less than N150 000. In addition, an application in respect of Pioneer Status must be submitted within one year the applicant company starts commercial production otherwise the application will be time-barred.

The following is a list of industries qualifying for Pioneer Status:

1. Cultivation, processing and preservation of food crops and fruits.
Products: Preserved canned foodstuff and fruits, tea, coffee, refined sugar, tomato puree/juice etc. 2. Integrated dairy production
Products: Butter, cheese, fluid milk and powder, ice cream (by products, livestock, minor edible products).
3. a) Deep sea trawling and processing b) Coastal fishing and shrimping
Products: Preserved sea foods, fish and shrimps, fishmeal.
4. Mining lead, zinc, iron and steel from iron ore.
Products: Iron and steel products.
5. Manufacturing of iron and steel from iron ore.
Products: Iron and steel products.
6. The smelting and refining of non-ferrous base metal and the manufacture of their alloys.
Products: Refined non-ferrous base metal and their alloys.
7. Mining and processing of barytes, bentonites and associated minerals.
Products: Barytes, bentonites and associated minerals.
8. Manufacturing of oil well drilling materials containing a predominant proportion of Nigerian raw materials.
Products: Barytes, bentonites and associated minerals.
9. The manufacturing of cement.
Products: Cement, clinker.
10. Manufacturing of glass and glassware.
Products: Sheet glass and laboratory glasswares.
11. Manufacturing of lime from local limestone.
Products: Lime
12. Quarrying and processing of marbles.
Products: Marbles and processed marbles.
13. Manufacturing of ceramic products.
Products: Refractory and heat insulating constructional products, laboratory wares.
14. Formulation and manufacturing of pharmaceuticals.
Products: Pharmaceuticals, health vitamins.
15. Manufacturing of yeast, alcohol and related products.
Products: Yeast, industrial alcohol and related products.
16. Manufacturing of paper pulp.
Products: Paper pulp
17. Manufacturing of yarn and man-made fibres.
Products:Yarn and synthetic fibres.
18. Manufacturing of machinery involving the local manufacturing of a substantial proportion of the components thereof.
Products: Office and industrial machinery, equipment and apparatus (whether or not electrical).
19. Manufacturing of products made wholly or mainly of mental.
Products: Pipes and tubes structure metal products.
20. Manufacturing of nets from local raw materials.
Products: Fishing nets, mosquito nets and related products.
21. Manufacturing of gas cylinders.
Products: Gas cylinders
22. The processing of local wheat flour materials.
Products: Flour and Offal.
23. Rubber plantation and processing.
Products:Rubber
24. Gum/Arabic plantation and processing.
Products:Gum Arabic
25. Manufacturing of fertilizers Ammonia, Urea.
Products: Superphosphate and nitrogenous fertilizers.
26. Vehicle manufacturing
Products: Motor vehicles and motor-cycles, tri-cycles and automotive components.
27. Oil palm plantation and processing.
Products: Palm oil, palm kennel and offal's.
28. Manufacturing of automotive and other components.
Products: Automotive and other components.
29. Book printing
Products: Books
30. Large scale mechanized farming.
Products:Wheat, maize, rice and sorghum.
31. Cattle ranching and piggery of not less than 500 herds.
Products: Cattle and pigs of not less than 500 herds.
32. Manufacturing of gypsum.
Products: Gypsum
33. Re-refining or re-cycling of waste oil.
Products: Low power oil
34. Manufacturing of electrical appliances/equipment/components and parts.
Products: Generators, transformers, meters, controls, pressing irons, switch gears, test equipment, ballets/starters/lighters, discreet components, resistor/capacitors/coils/semi-conductors/conductors.
35. Ship building, repairs and maintenance of ocean going vessels.
Products: Ships, boats and barges.
36. Manufacturing of computers and chips.
Products: Computer hardware and software chips.
37. Manufacturing of cameras, photographic equipment and other materials.
Products: Cameras, photographic equipment or any components thereof.
38. Diving and underwater engineers.
Products: Underwater engineering services.
39. Local fabrications of machinery, equipment.
Products: Machinery
40. Manufacturing of tools.
Products: Machines and hand tools.
41. Installation of facilities for aircraft manufacturing and the maintenance of aircraft.
Products: Aircraft maintenance and manufacture.
42. Installation of scientific instruments and communication equipment.
Products: Scientific instruments, radio, audio play-back/recorders, loudspeaker units, amplifying systems, microphones, video playbacks/recorders, PBX, telephone handset, tele-printers, trans-receivers, autophones/aerials.
43. Manufacturing of gas and the distribution thereof.
Products: Gas and gas distribution
44. Manufacturing of solar energy powered equipment and gadgets.
Products: Solar panels, refrigerators, water pumps, calculators, etc.
45. Large-scale inland fishing farms.
Products: Fish and shrimps
46. Bitumen mining and processing.
Products: Bitumen
47. Salt production
Products: Salt
48. Manufacturing of fire fighting equipment and detection systems.
Products: Fire fighting equipment and detection systems.
49. Manufacturing of cables.
Products: Electrical, telephone and other cables.
50. Manufacturing of medical equipment.
Products: X-ray, oxygen equipment, etc.
51. Mineral oil prospecting and production.
Products: Petroleum
52. Manufacturing of lubricants.
Products: Grease, hydraulic/engine oil, gear oil, etc.
53. Manufacturing of flat sheets.
Products: Flat sheets
54. Manufacturing of oven, cookers, cold rooms, refrigerators, fridges, freezers, air conditiones.
Products: Ovens, cookers, cold rooms, refrigerators, fridges, freezers, air conditioners.
55. Manufacturing of agricultural machinery and equipment.
Products: Ploughs, harvesters, threshers, planters, etc.
56. Manufacturing of materials handling and equipment.
Products: Cranes, forklifts, etc.
57. Establishment of foundries.
Products: Moulds, casting, etc.
58. Manufacturing of alum.
Products: Alum
59. Manufacturing of enzymes.
Products: Enzymes
60. Manufacturing of concentrates.
Products: Food/fruits concentrates.
61. Manufacturing of welding electrodes.
Products: Welding electrodes
62. Manufacturing of nails.
Products: Nails, related items
63. Manufacturing of iron rods.
Products: Rods from billets
64. Manufacturing of hops.
Products: Brewing hops
65. Manufacturing/production of ICT equipment, hardware and software.
Products: Information and communication technology (ICT).
66. Tourism
Products: Development of holiday resorts, hotels, sporting and recreational facilities.
67. Real Estate Development
Products: a) Rental income from residential and commercial premises; b) Capital gains from any real estate disposed of within a specified period.
68. Utility services
Products: a) Independent power generation utilizing gas, coal and renewable energy sources; b) All aspects of transportation such as rail, road and waterways c) Indigenous telecommunications companies other than GSM operations.