--- title: "Moving to Nigeria 2026: visas, requirements and tax" url: https://settleanywhere.com/countries/nigeria/ lang: en updated: 2026-10-12 --- Abuja National Mosque with its golden dome and four minarets # Moving to Nigeria 2 ways to move to Nigeria in our guide: 2 spouse visas. No digital nomad visa. Checked against official sources on 12 October 2026. **Longest first stay:** **4 years** Spouse of a citizen Nigeria offers a range of residence routes for people whose skills, capital or purpose line up with its economic priorities. The system separates short work permits, employer-sponsored employment visas, investor categories and a retirement option, each with its own conditions and family provisions. Foreign professionals with specialised skills Nigeria has identified as needed Investors bringing capital into a Nigerian enterprise Retirees who retired abroad and want to live in Nigeria Expatriates hired under an approved quota or in a Free Zone Clerics, NGO staff, interns and project experts on defined assignments ## Spouse visas · 2 For people married to, or in a partnership with, a citizen or permanent resident. ### [Spouse of a citizen](https://settleanywhere.com/countries/nigeria/spouse-of-citizen/) **First stay:** 4 yrs Can't work Needs a place to live [Details](https://settleanywhere.com/countries/nigeria/spouse-of-citizen/) ### [Spouse of a permanent resident](https://settleanywhere.com/countries/nigeria/spouse-of-permanent-resident/) Can't work Needs health cover [Details](https://settleanywhere.com/countries/nigeria/spouse-of-permanent-resident/) **Free movement and visa-free stays · 1** - **[ECOWAS free movement](https://settleanywhere.com/countries/nigeria/free-movement-ecowas/)** · Lets you live here Open to 11 passports: [Benin](https://settleanywhere.com/passports/benin/), [Cabo Verde](https://settleanywhere.com/passports/cabo-verde/), [Gambia](https://settleanywhere.com/passports/gambia/), [Ghana](https://settleanywhere.com/passports/ghana/), [Guinea](https://settleanywhere.com/passports/guinea/), [Guinea-Bissau](https://settleanywhere.com/passports/guinea-bissau/), [Ivory Coast](https://settleanywhere.com/passports/ivory-coast/), [Liberia](https://settleanywhere.com/passports/liberia/), [Senegal](https://settleanywhere.com/passports/senegal/), [Sierra Leone](https://settleanywhere.com/passports/sierra-leone/), [Togo](https://settleanywhere.com/passports/togo/). [Where each passport can live without a visa →](https://settleanywhere.com/passports/) ## Tax The tax bands run from the lowest rate on the first slice of taxable income up to the top rate above the highest threshold. Standard rules ### [Nigeria: residents taxed on worldwide income, 0-25% bands from 1 January 2026](https://settleanywhere.com/countries/nigeria/tax/#tax-ng-resident-individual-worldwide-income) 25% tax **Details** - 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 2026 [Change log](https://settleanywhere.com/changes/) [Full page →](https://settleanywhere.com/countries/nigeria/tax/) Checked against official sources on 10 Oct 2026 [Change log](https://settleanywhere.com/changes/) **No digital nomad visa in Nigeria.** See [nomad visas elsewhere](https://settleanywhere.com/visas/digital-nomad/). **Shorter stays · 17** Talent schemes ### [Highly Skilled (N4A)](https://settleanywhere.com/countries/nigeria/highly-skilled-n4a/) **First stay:** 5 yrs Can work: yes [Details](https://settleanywhere.com/countries/nigeria/highly-skilled-n4a/) Retire or live on savings ### [Retiree from abroad (N5B)](https://settleanywhere.com/countries/nigeria/retirement-n5b/) **First stay:** 2 yrs Can't work Needs health cover Retirement [Details](https://settleanywhere.com/countries/nigeria/retirement-n5b/) Investing ### [Investor · Large (N3C)](https://settleanywhere.com/countries/nigeria/investor-n3c-large/) **Investment needed:** $1M+ Stay 6 yrs [Details](https://settleanywhere.com/countries/nigeria/investor-n3c-large/) Investing ### [Investor · Medium (N3B)](https://settleanywhere.com/countries/nigeria/investor-n3b-medium/) **Investment needed:** $500k+ Stay 4 yrs [Details](https://settleanywhere.com/countries/nigeria/investor-n3b-medium/) Investing ### [Investor · Oil & gas (N3E)](https://settleanywhere.com/countries/nigeria/investor-n3e-oil-gas-power/) **Investment needed:** $100M+ Stay 10 yrs [Details](https://settleanywhere.com/countries/nigeria/investor-n3e-oil-gas-power/) Investing ### [Investor · Small (N3A)](https://settleanywhere.com/countries/nigeria/investor-n3a-small/) **Investment needed:** $250k+ Stay 3 yrs [Details](https://settleanywhere.com/countries/nigeria/investor-n3a-small/) Investing ### [Investor · Ultra-large (N3D)](https://settleanywhere.com/countries/nigeria/investor-n3d-ultra-large/) **Investment needed:** $10M+ Stay 8 yrs [Details](https://settleanywhere.com/countries/nigeria/investor-n3d-ultra-large/) Work ### [Employment · Cleric (R6A)](https://settleanywhere.com/countries/nigeria/employment-r6a-cleric/) **First stay:** 2 yrs [Details](https://settleanywhere.com/countries/nigeria/employment-r6a-cleric/) Work ### [Employment · Expatriate (R2A)](https://settleanywhere.com/countries/nigeria/employment-r2a-expatriate/) **First stay:** 2 yrs Can work: limited [Details](https://settleanywhere.com/countries/nigeria/employment-r2a-expatriate/) Work ### [Employment · Free zone (R3A)](https://settleanywhere.com/countries/nigeria/employment-r3a-free-zone/) **First stay:** 2 yrs [Details](https://settleanywhere.com/countries/nigeria/employment-r3a-free-zone/) Work ### [Employment · Government (R4A)](https://settleanywhere.com/countries/nigeria/employment-r4a-government/) **First stay:** 2 yrs Can work: limited [Details](https://settleanywhere.com/countries/nigeria/employment-r4a-government/) Work ### [Employment · INGO (R5A)](https://settleanywhere.com/countries/nigeria/employment-r5a-ingo/) **First stay:** 2 yrs [Details](https://settleanywhere.com/countries/nigeria/employment-r5a-ingo/) Work ### Intern visa (R9A) **First stay:** 1 yr Can work: yes **Details** Intern Visa – R9A - Work: Yes - The visa is for persons who undertake a resident internship programme in Nigeria - The passport must be valid for at least 6 months Visa for persons undergoing a resident internship programme in Nigeria. (sources 1, 2) #### Requirements - The visa is for persons who undertake a resident internship programme in Nigeria. (source 1) - The passport must be valid for at least 6 months. (source 1) - A passport-size photo is submitted. (source 1) - A letter of acceptance of the internship by an institution in Nigeria is required. (source 1) - The accepting institution submits a formal application accepting immigration responsibility. (source 1) - Applicants gather the documents, apply online through the embassy, pay the visa fees and obtain the visa. (source 1) - The entry visa is valid 90 days from issuance and cannot be extended. (source 1) - The permitted stay is 1 year. (source 1) #### Stay - Entry visa valid 90 days; stay 1 year. - Initial permitted stay: 12 months. - Not renewable according to our source. - Entry visa up to 90 days: Visa valid 90 days from issuance and not extendable. - Residence permit up to 12 months: Issued on entry or regularisation. #### Work Employment permitted subject to approval. #### Family Spouse applies for R7B. First checked against official sources on 10 Oct 2026 [Change log](https://settleanywhere.com/changes/) [Official site ↗](https://immigration.gov.ng/info-center/intern-visa-r9a/) Work ### [Temp work permit 6 mo (R11)](https://settleanywhere.com/countries/nigeria/twp-r11/) **First stay:** 6 mo Can work: limited [Details](https://settleanywhere.com/countries/nigeria/twp-r11/) Work ### [Temp work permit (R10)](https://settleanywhere.com/countries/nigeria/twp-r10/) Can work: limited [Details](https://settleanywhere.com/countries/nigeria/twp-r10/) Student ### [Academic exchange (R8A)](https://settleanywhere.com/countries/nigeria/academic-exchange-r8a/) **First stay:** 2 yrs Can't work [Details](https://settleanywhere.com/countries/nigeria/academic-exchange-r8a/) Student ### [Student visa (R7A)](https://settleanywhere.com/countries/nigeria/student-r7a/) **First stay:** 2 yrs Can work: yes Needs money in the bank [Details](https://settleanywhere.com/countries/nigeria/student-r7a/) **Switch to later · 1** Retire or live on savings ### [Retiree in Nigeria (N5A)](https://settleanywhere.com/countries/nigeria/retirement-n5a/) Can work: yes Needs health cover Retirement [Details](https://settleanywhere.com/countries/nigeria/retirement-n5a/) ## Arriving in Nigeria: first steps 1. Arrange medical insurance where your route requires it, such as the retirement visa. 2. Have a verifiable place of residence in Nigeria ready for routes that ask for it. 3. Obtain security clearance from your country of residence where your route requires it. 4. For employment routes, regularise your status after entry and obtain the CERPAC where applicable. 5. For investor routes, retain your investor capital in Nigeria and keep proof of investment and incorporation. ## Questions people ask ### Can I join my spouse or partner in Nigeria? Yes. Nigeria has 2 spouse visas. [Spouse of a citizen](https://settleanywhere.com/countries/nigeria/spouse-of-citizen/) gives a first stay of 4 years. There is also [Spouse of a permanent resident](https://settleanywhere.com/countries/nigeria/spouse-of-permanent-resident/). ## Compare with [🇲🇦 Morocco](https://settleanywhere.com/countries/morocco/) [🇿🇦 South Africa](https://settleanywhere.com/countries/south-africa/) [🇲🇺 Mauritius](https://settleanywhere.com/countries/mauritius/) [🇨🇻 Cabo Verde](https://settleanywhere.com/countries/cabo-verde/) [🇰🇪 Kenya](https://settleanywhere.com/countries/kenya/) [🇷🇼 Rwanda](https://settleanywhere.com/countries/rwanda/) [🇬🇭 Ghana](https://settleanywhere.com/countries/ghana/) [🇸🇨 Seychelles](https://settleanywhere.com/countries/seychelles/) ≈ USD figures are approximate: daily reference rates from ExchangeRate-API, dated 12 Oct 2026, refreshed when the site is updated. **Sources (2)** ## Official sources 1. [Intern Visa – R9A](https://immigration.gov.ng/info-center/intern-visa-r9a/) · Nigeria Immigration Service · checked 2026-10-10 2. [Temporary Residence Visa (TRV) category](https://immigration.gov.ng/info-center/category/temporary-residence-visa-trv/) · Nigeria Immigration Service · checked 2026-10-10