How to Open a Nigerian PayPal Account in 10 Minutes

PayPal finally made good its earlier promise to allow Nigerians use its service.
But, the development came with restrictions: you can only send money
to other PayPal accounts (not those owned by fellow Nigerians, though)
or make online payments for products and services.

You cannot receive or withdraw funds.
So, if you need a PayPal account for receiving funds from abroad, I
guess this development will leave you disappointed rather than
impressed.

But you have every reason to be excited if you're one of those who
need the service for making online payments.
The restrictions notwithstanding, creating your own Nigerian PayPal
account has its benefits. With it, you can pay online for products and
services such as Fiverr gigs, ebooks, mobile apps, software packages,
website and blog themes, WordPress plugins, mini importation products,
and so on.

Opening and verifying your PayPal account is very simple. Just follow
these steps:

Visit www.paypal .com/ng

* Click on sign up
* Select your account type
* Click on open account
* fill your information and Click create account, you are good to go.

Source: http://webincomeplus.com/how-to-open-a-nigerian-paypal-account-in-10-minutes/