The Super Eagles will host the Barea at the Godswill Akpabio Stadium in Uyo, the Akwa Ibom state capital.
The Group L fixture is scheduled to kick off at 5pm Nigerian time.
Guinea-Bissau and co-hosts Tanzania, who are already guaranteed a place at the 2027 AFCON finals, are the other countries in the group.
This means that only the highest-placed team among the remaining three will secure qualification.
Nigeria’s second match will be away to Guinea-Bissau on Tuesday, while Madagascar will face Tanzania.
Eric Chelle will be without the injured Victor Osimhen for the game, with the Galatasaray man expected to be replaced by either Adams Akor or Taiwo Awoniyi.
Nigeria have won three of their five previous clashes, drawn one and lost one, scoring five goals and conceding two.