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IMF Flags Risks in $5bn UAE Swap Deal, Urges Nigeria to Explore Cheaper Financing Options

The IMF cautioned the Nigerian government over a $5bn Total Return Swap deal with First Abu Dhabi Bank, citing potential financial risks and hidden costs.

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The International Monetary Fund (IMF) has raised concerns over Nigeria’s proposed $5 billion Total Return Swap (TRS) External Financing Programme with First Abu Dhabi Bank, advising the federal government to reconsider the deal.

At the Nigeria 2026 Article IV briefing on Tuesday, IMF Resident Representative Mr. Christian Ebeke cautioned that the structure of the arrangement could include hidden charges that may ultimately disadvantage Nigeria.

According to him, the country still retains access to global capital markets and should consider alternatives such as Eurobond issuance or concessional borrowing rather than entering into the swap arrangement.

“Nigeria has market access and could issue Eurobonds or borrow from concessional sources, which should be explored, rather than go for the TRS,” he noted.

Beyond financing concerns, the IMF also recommended potential medium-term tax increases as part of broader fiscal reforms aimed at strengthening Nigeria’s revenue base and improving fiscal stability.

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