Nigeria
Western Africa · NG · 17 treaties
Tax profile
| Corporate income tax | 25% |
| Withholding — dividends | 10% |
| Withholding — interest | 10% |
| Withholding — royalties | 10% |
| VAT / GST (standard) | 7.5% |
| Personal income (top rate) | 25% |
| Capital gains | 30% |
| Tax system | Worldwide |
| Residency threshold | 183 days |
| Exit / departure tax | No |
| CFC rules | No |
| Transfer pricing | Oecd Aligned |
| Digital nomad visa | No |
| Digital services tax | none |
| Global minimum tax (Pillar 2) | None |
Tax residency
Hard to leaveWhat makes you a tax resident — and how hard it is to stop being one.
- 183+ days in Nigeria within any 12-month period
- domicile in Nigeria
- permanent home available for domestic use in Nigeria
- habitual abode in Nigeria
- substantial economic ties or immediate family ties in Nigeria
- diplomat/diplomatic agent of Nigeria abroad
Domicile / deemed-domicile
Leaving is not enough if the person remains domiciled in Nigeria, keeps a permanent home, or still has habitual abode or substantial family/economic ties there. The official OECD summary also treats domicile as an independent residency trigger, so ending residency can require more than simply dropping below 183 days.
Source: OECD (Nigeria Information on Residency for tax purposes)
Tax treaty network (17)
In-force double-tax treaty partners. Treaty-reduced withholding (dividends / interest / royalties) shown where the official source publishes a rate; otherwise the country's statutory rate applies unless the treaty text provides a reduction.
| Partner | Div | Int | Roy |
|---|---|---|---|
| United Kingdom | — | — | — |
| Belgium | — | — | — |
| Pakistan | — | — | — |
| Canada | — | — | — |
| France | — | — | — |
| Netherlands | — | — | — |
| Romania | — | — | — |
| South Africa | — | — | — |
| China | — | — | — |
| Sweden | — | — | — |
| Spain | — | — | — |
| Singapore | — | — | — |
| Czechia | — | — | — |
| Slovakia | — | — | — |
| Italy | — | — | — |
| Philippines | — | — | — |
| Denmark | — | — | — |