The paper presents the economic benefits of the long term development of gas pipeline infrastructure in Nigeria. The study reviewed related literature and modeled a sensitivity analysis of the tax rate with tax holiday, without tax holiday and economic impact analysis. The sensitivity analysis of tax rate with tax holiday and without tax holiday was also evaluated and it indicated that the 20% corporate income is more viable for gas pipeline projects in Nigeria. The economic impact analysis

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... uated the direct, indirect and induced impact of the gas pipeline project on GDP, employment and tax revenue in Nigeria with respect to short term (5 years), medium term (15 years) and long term (40 years): The impacts analysis indicates a total GDP of 60 billion USD, 55,626 jobs created and 1.6 billion USD tax revenue generated as a result of the gas pipeline project.