This tenth edition of Doing Businesssheds light on how easy or difficult it is for a localentrepreneur to open and run a small to medium-size businesswhen complying with relevant regulations. It measures andtracks changes in regulations affecting eleven areas in thelife cycle of a business: starting a business, dealing withconstruction permits, getting electricity, registeringproperty, getting credit, protecting investors, payingtaxes, trading across borders, enforcing contracts,resolving insolvency and employing workers. Doing Businesspresents quantitative indicators on business regulations andthe protection of property rights that can be comparedacross 185 economies, from Afghanistan to Zimbabwe, overtime. The indicators are used to analyze economic outcomesand identify what reforms have worked, where and why. Thiseconomy profile presents the Doing Business indicators forNigeria. To allow useful comparison, it also provides datafor other selected economies (comparator economies) for eachindicator. The data in this report are current as of June 1,2012 (except for the paying taxes indicators, which coverthe period January - December 2011).