---
title: "Nigeria tax for new residents 2026: rates and regimes"
url: https://settleanywhere.com/countries/nigeria/tax/
lang: en
updated: 2026-10-10
---

# 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 10 Oct 2026 [Change log](https://settleanywhere.com/changes/)

## 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. (source 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 10 Oct 2026 [Change log](https://settleanywhere.com/changes/)

## 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

1. [Nigeria Tax Act, 2025 (Official Gazette no. 117, 26 June 2025; commencement 1 January 2026)](https://nass.gov.ng/documents/download/11249) · National Assembly of Nigeria · checked 2026-10-10 · published 2025-06-26