This paper explores how factors operating at the state and community levels are associated with the prevalence of late school enrolment in Nigeria. We investigate the following three research themes. First, whether late entry varies across states and across communities and how much of this variation can be explained by the composition of communities and states. Second, whether community wealth and state wealth are stronger predictors of late entry than household wealth. Third, whether wealth has different effects on the probability of late school entry in different states and in different communities within states. Using the 2010 Nigeria Education Data Survey, and a three-level multilevel logit model, we show that a substantial proportion of the variation in late school entry is explained by community- and state-level factors. We further find that children living in specific communities in Nigeria may face a double disadvantage in terms of on-time school enrolment. In these communities, not only is there a large proportion of children entering school late, but also household wealth has strong effects on the probability that a child is sent to school on on time. These communities could be targeted for educational interventions aimed at promoting on-time school enrolment.