How many days make me tax resident in Nigeria?
183 days or more in a 12-month period makes you resident.
Do short absences break the count?
No. Temporary trips away (holiday, work trips) still count towards your 183 days.
Can I be resident with fewer than 183 days?
Yes. If you have a permanent home, spouse, children, or strong business ties in Nigeria, you can still be resident.
I work offshore with 28-day rotations. Do I count days spent outside Nigeria?
Only the days physically spent in Nigeria count, but your permanent home or family ties may still make you resident.
If I’m resident, does that mean worldwide income is taxed?
Yes. Nigerian residents pay tax on worldwide income, though tax treaties may reduce double taxation.
I’m a Nigerian living in the UK but visit Lagos for 2–3 months yearly. Am I resident?
If your total days are below 183 and you have no permanent home or family ties in Nigeria, you are likely non-resident.
What if both Nigeria and another country claim me as resident?
You may be dual resident. A double tax treaty applies tie-breaker rules to decide where you are taxed.
Do Nigerian diplomats abroad still count as residents?
Yes. Nigerian diplomats remain tax resident even if serving abroad.
If I am non-resident, do I still pay tax in Nigeria?
Yes, but only on Nigeria-sourced income such as employment performed in Nigeria, rental income, or business based here.
What records should I keep?
Keep travel stamps, tickets, residence permits, tenancy documents, school records, and contracts to prove your days and ties if challenged.
I am a remote worker in Nigeria with a foreign employer. Am I resident?
Yes, if you live in Nigeria and meet residence tests. Your worldwide income, including remote work earnings, can be taxed.
What happens if I am resident in Nigeria but pay tax abroad?
Nigeria taxes worldwide income, so you may face double tax. However, treaty relief or foreign tax credits can reduce double taxation.
Do students studying abroad remain Nigerian tax residents?
It depends. If you maintain a home in Nigeria and your family is here, you may still be considered resident even if studying outside.
I rent an apartment in Lagos but spend most of the year abroad. Am I resident?
Possibly. Keeping a permanent home in Nigeria can make you resident even if you spend less than 183 days here.
Does owning property in Nigeria automatically make me tax resident?
No. Ownership alone is not enough. It must be a permanent home available for your domestic use.
How do I calculate my days correctly?
Count all days you were physically in Nigeria, including arrival and departure days. Short absences still count towards the total.
Does residence affect capital gains tax in Nigeria?
Yes. Residents are liable for worldwide capital gains, while non-residents are taxed only on Nigerian-sourced gains.
Can I change my tax residence status mid-year?
Yes. If you cross the 183-day threshold or establish ties mid-year, your status may shift to resident for that year.
How do treaties protect me from double taxation?
Treaties apply tie-breaker rules and often grant foreign tax credits or exemptions to prevent income from being taxed twice.
What is the risk if I wrongly assume I’m non-resident?
You could face penalties, back taxes, and interest if Nigeria later determines you are resident. It’s safer to check your position early.
Does my family house in Nigeria make me resident?
Owning a “family house” does not automatically make you resident. What matters is whether it is a permanent home available for your own use. If the house is simply in your name but you never live there, it may not count.
My wife and children live in Nigeria while I work abroad. Am I resident?
Yes, you are very likely resident. Immediate family ties (spouse and children) living in Nigeria can make you tax resident even if you spend fewer than 183 days here.
If my wife and kids live with my mother in Nigeria, does that still count as a home?
Yes. Even if the property is in your mother’s name, the fact that your spouse and children live there can create a family tie that counts as a permanent home. This makes you more likely to be resident.
What counts as “immediate family ties” in Nigeria’s rules?
Immediate family usually means your spouse and dependent children. Parents, siblings, or extended family do not normally count unless they are dependants you fully support.
If my children study abroad but my wife lives in Nigeria, what is my status?
You are still likely resident. A spouse living in Nigeria is considered a strong family tie even if your children are abroad.
Does visiting my parents in Nigeria count as family ties?
Not usually. Visiting parents alone, without a spouse or children in Nigeria, does not create family residence ties.
If my salary is paid abroad and never enters my Nigerian bank account, am I still taxed?
Yes, if you are a tax resident, Nigeria taxes your worldwide income regardless of where the money is paid or held. The location of your bank account does not matter.
What about savings I already have abroad?
Savings already accumulated abroad before you became resident are not re-taxed. However, any new interest, dividends, or capital gains earned on those savings while you are resident are taxable.
If I send money home to my family, will that trigger Nigerian tax?
No. Remittances are not taxed again. What matters is your residency status and where the income was earned. If you are resident, the salary itself is taxable whether or not you remit it.
Do foreign pensions and retirement savings count as taxable income?
Yes. If you are resident, pensions and annuities from abroad are part of your worldwide income and may be taxed in Nigeria unless a treaty gives relief.
What about freelance earnings paid into PayPal, Wise, or crypto wallets?
If you are resident in Nigeria, income earned into PayPal, Wise, or crypto wallets is taxable even if it never touches a Nigerian bank.
Are gifts from family abroad taxed?
No. Gifts are not treated as taxable income, though if they are very large, they may raise compliance questions and need to be explained.
If I have savings accounts both abroad and in Nigeria, do both get taxed?
Yes. Interest from both domestic and foreign accounts is taxable if you are resident. Non-residents only pay tax on Nigerian-sourced income.
How does Nigeria treat foreign investments, like shares or property abroad?
If you are resident, dividends, rental income, and gains from foreign property or shares are taxable in Nigeria. Non-residents only pay on Nigerian-sourced gains.
What about crypto savings or trading profits?
Crypto gains are considered taxable income or capital gains if you are tax resident in Nigeria. Keeping them in foreign exchanges or wallets does not avoid tax liability.
Do I pay Nigerian tax on scholarships or stipends abroad?
Scholarships for education are usually exempt, but stipends or paid research allowances may be considered taxable income if you are resident.
My husband/wife works full-time in Nigeria and already pays tax. I live full-time abroad. Do I also have to pay Nigerian tax?
If you live abroad and do not meet the 183-day test, you are generally non-resident. However, the fact that your spouse and children live and work in Nigeria can create a family tie that may still make you tax resident. If you are considered resident, Nigeria can tax your worldwide income even if you earn it abroad.
If my spouse works in Nigeria and I live abroad without income, am I still resident?
If you personally have no income, there may be no tax due. But in terms of status, you can still be classified as resident because of family ties, even if you are not earning.
My wife and kids live abroad with me, but I maintain a house in Nigeria. Does that make me resident?
Yes, possibly. If the Nigerian home is available for your use as a permanent residence, it may be enough to count as a “permanent home” tie, even if your family is abroad.
I support my elderly parents in Nigeria. Does that create family ties for residency?
Not usually. Supporting parents does not automatically make you resident unless you also have a permanent home or spend significant time in Nigeria.
If my spouse pays tax in Nigeria, do I automatically have to?
Not automatically. Each person’s tax residence is assessed separately. But if you are classed as resident because of family ties, your worldwide income may also be taxed.
What if my Nigerian spouse lives in my parent’s house and pays her own rent and tax?
Even if the property is in your parent’s name, if your spouse is based in Nigeria, it can still count as a family tie and make you resident if you are otherwise connected.
My children are schooling in Nigeria, but my spouse and I live abroad. Does that tie me?
Yes, schooling of dependent children in Nigeria can be a strong tie. The authorities may argue that your “centre of vital interests” is still in Nigeria.
My spouse and children live abroad, but I have an undeveloped plot of land in Nigeria. Does that count?
No. Mere ownership of land or an empty property does not count as a permanent home.
What counts as foreign income for Nigerian tax?
Employment income, freelance earnings, investments, pensions, rental income, and even crypto gains abroad are taxable if you are Nigerian tax resident.
Is it my gross salary or net salary that is taxed?
Nigeria taxes you on your gross salary (before foreign tax), but you may claim relief or credits for tax already paid abroad.
Does Nigeria give relief if I already pay tax abroad?
Yes. If there is a tax treaty or if you can prove foreign tax paid, you may get a credit or exemption to avoid double taxation.
Which countries have double tax treaties with Nigeria?
Nigeria has treaties with the UK, Canada, France, Netherlands, Belgium, South Africa, China, Romania, Pakistan, and the Philippines.
How do I claim double tax treaty benefits?
You must show proof of residence abroad and apply through Nigeria’s Federal Inland Revenue Service (FIRS) for relief, credit, or exemption.
What if I work in a country without a treaty with Nigeria?
You may be taxed twice, but you can sometimes still get a unilateral relief credit if you show evidence of tax paid abroad.
What is the Mutual Agreement Procedure (MAP)?
It is a process under tax treaties where Nigeria and the other country’s tax authorities resolve double taxation disputes directly.
Are living allowances abroad taxed in Nigeria?
Yes, if you are resident. Living, hardship, or subsistence allowances are treated as part of taxable income.
Are housing or car benefits given abroad taxable?
Yes. Benefits in kind such as housing, vehicles, or school fees paid by an employer abroad are part of worldwide income for Nigerian residents.
Are per diems or travel allowances taxable?
If they are genuine reimbursements for actual costs, they may not be taxed. But fixed allowances that exceed expenses are usually taxable.
If I am a non-resident, are my foreign allowances taxed?
No. Non-residents only pay tax on income sourced in Nigeria.
How do treaties affect allowances?
If you are resident in a treaty country and working there, the treaty may exempt or limit Nigeria’s right to tax allowances, provided you can show a certificate of residence.
If I receive unemployment benefits abroad, does Nigeria tax them?
If you are a Nigerian tax resident, unemployment benefits may be treated as taxable worldwide income, unless a treaty says otherwise.
Are social security or welfare payments taxable in Nigeria?
Some welfare payments like child benefit or family allowance are generally not taxed. But unemployment stipends and pensions may be taxable if you are resident.
I receive unemployment insurance abroad but live in Nigeria. Do I pay tax?
Yes, if you are resident, unemployment insurance payouts can be taxed as income in Nigeria.
If I live abroad full-time and get unemployment benefits there, does Nigeria tax me?
No. If you are non-resident, Nigeria only taxes Nigerian-sourced income, not foreign unemployment benefits.
Do double tax treaties cover unemployment benefits?
Yes. Many treaties state that unemployment or social security benefits are only taxable in the country paying them. In such cases, Nigeria would not tax them if you are resident.
