🇳🇬 Moving to Nigeria

• On: Taxable income after the relief allowance and exemptions
• Limit: NGN 800k/yr ≈ $600

Under the Nigeria Tax Act 2025, in force from 1 January 2026, income, gains and profits of a resident individual are chargeable in Nigeria wherever they arise and whether or not brought into Nigeria; rates run from 0% on the first N800,000 to 25% above N50,000,000.

Taxed on

Taxable income after the relief allowance and exemptions (including rent relief of 20% of annual rent up to N500,000): first N800,000 at 0%; next N2,200,000 at 15%; next N9,000,000 at 18%; next N13,000,000 at 21%; next N25,000,000 at 23%; above N50,000,000 at 25% (Fourth Schedule).

Who it applies to

• Resident individual: in a year of assessment domiciled in Nigeria, or with a permanent place available for domestic use, or place of habitual abode, or substantial economic and immediate family ties in Nigeria, or sojourning an aggregate of 183 days or more in a 12-month period (leave and temporary absences included), or a Nigerian diplomat abroad.
• Non-resident individuals: employment income is derived from Nigeria where duties are wholly or partly performed in Nigeria and the remuneration is not duly taxed in the employee's country of tax residence.

Exclusions

• A resident employee's employment income is deemed derived from Nigeria (s.13).

Limits

• NGN 800,000 a year (≈ $600) · First band taxed at 0% (after reliefs and exemptions).
• NGN 50,000,000 a year (≈ $37,600) · Taxable income above the 5 lower bands taxed at 25%.

Days in the country

• At least 183 days in 12-month period including leave and temporary absence · Sojourn in Nigeria counts as one of six alternative limbs of resident individual status; a person with none of the limbs and fewer than 183 days is non-resident.

Tax residence

Resident status turns on any one of the domicile, permanent place, habitual abode, family-and-economic-ties, 183-day or diplomat limbs; the Act taxes residents on worldwide income without a remittance condition (s.12).

Visas

Visa or permit type does not set residence; the statutory limbs do.

Checked against official sources on 10 Oct 2026Change log

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