This report covers the technical assessment of the voluntary submission of Nigeria on its proposed forest reference emission level (FREL) in accordance with decision 13/CP.19 and in the context of results-based payments. The FREL proposed by Nigeria covers the activity “reducing emissions from deforestation”, which is among the activities included in decision 1/CP.16, paragraph 70. For its submission, Nigeria developed a national FREL. The FREL presented in the submission, for the reference period 2006–2016, corresponds to 32,397,230 tonnes of carbon dioxide equivalent per year. This report contains the assessed FREL and areas identified by the assessment team for future technical improvement in accordance with the provisions on the scope of the technical assessment contained in the annex to decision 13/CP.19.