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Do you want to start a business in Nigeria with low capital? Okay, having provided a detailed analysis of the legal requirements, market feasibility and every other thing it takes to start a business in Nigeria and a series of industry-specific sample business plan templates; here is an in-depth analysis of the top 50 best small business ideas in New Nigeria. This is one of the reasons why you have got to look at starting a business in Nigeria. The ground is so fertile and there are loads of people to patronize you especially in cities like Lagos, Abuja, Onitsha, Portharcourt, Aba, Kano, etc. Even though entrepreneurs complain of the heavy taxes they are subjected to pay, it cannot be compared with doing business in some other countries. Here are some very lucrative business ideas to look at;. This is one profitable business that can bring in good returns on investment in Nigeria.