Lagos

=== Financial institutions ===
[[File:An array of iconic buildings in Lagos Nigeria starting with United Bank of Africa.jpg|thumb|Financial district of Lagos]]
Lagos is a major financial and banking centre. The four largest banks in West and Central Africa are headquartered in Lagos,<ref name=":5">{{Cite web |last=Ford |first=Neil |date=2022-09-28 |title=West Africa's Top Banks in 2022 |url=https://african.business/2022/09/finance-services/west-africas-top-banks |access-date=2023-08-18 |website=African Business |language=en-GB}}</ref> and another nine banks in Lagos are among the 20 largest banks in the region. [[Zenith Bank]], [[Access Bank plc|Access Bank]], [[Guaranty Trust Holding Company PLC|Guaranty Trust Bank]] and [[First Bank of Nigeria|First Bank]] have capital of more than US$2 billion each.<ref name=":5" /> Banking headquarters are located on Victoria Island and Lagos Island.

The insurance industry in Nigeria is comparatively modestly developed, with an industry turnover of around US$1 billion per year.<ref>{{Cite web |title=Insurance companies in Nigeria: ranking 2022 |url=https://www.atlas-mag.net/en/article/top-5-nigerian-insurers-according-to-turnover-in-2019 |access-date=2023-08-18 |website=www.atlas-mag.net |language=en}}</ref> As with the banks, the headquarters of the insurance companies are predominantly located in Lagos.