Procedure for Naturalization of Foreigners as Nigerian Citizens Applicants for Nigerian citizenship by naturalization are required to obtain application and information forms from the Department of Citizenship and Business of the Ministry of Internal Affairs which they should complete and submit along with the following documents: Formal application dully signed by the applicant Copy of current resident permit or birth certificate (if born in Nigeria) Tax clearance certificate Evidence of employment or investment in Nigeria Six passport photographs Completed sponsors form by three referees (prescribed) Evidence of payment of non-refundable application fee (original copy of the receipt) of ten thousand Naira (N10,000) only Referees of applicants for Nigerian citizens by naturalization must have an intimate knowledge of the applicant and must be ready to provide general information on his/her conduct. The referees shall be liable for any misinformation. To determine the eligibility of the applicant, the following conditions must be met: His or her length of residence in Nigeria must not be less than fifteen (15) years stay; He or she must have good relationship with the indigenous Nigerian community in which he or she lives; and The applicant must have contributed or have the potential to contribute to the development of the local community in particular and the country in general