Nigeria tax
Tax residence: At least 183 days in 12-month period including leave and temporary absence. No special regime for new residents in our records.
Checked against official sources on Change log
Tax residence
- 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.
- 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).
Standard rules and foreign-source income
Standard rules
Nigeria: residents taxed on worldwide income, 0-25% bands from 1 January 2026
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. 1
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 Change log
Questions people ask
When do you become a tax resident in Nigeria?
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). 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).
≈ USD figures are approximate: daily reference rates from ExchangeRate-API, dated 12 Oct 2026, refreshed when the site is updated.
Sources (1)
Official sources
- Nigeria Tax Act, 2025 (Official Gazette no. 117, 26 June 2025; commencement 1 January 2026) · National Assembly of Nigeria · checked 2026-10-10 · published 2025-06-26