Tax residency in Nigeria
How to become a tax resident — and how hard it is to leave.
How to become a tax resident
Typically after 183+ days of presence in a year — or any of:
- 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
hard to get residency
For a foreign individual, Nigeria’s main legal residence path is usually employer-sponsored work residence via a Subject to Regularisation visa followed by CERPAC; there is no official dedicated nomad visa or residence-by-investment programme.
How to break residency
hard to leave Domicile / deemed-domicile applies
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.
“An individual is tax-resident in Nigeria throughout an assessment year if that individual: (i) is domiciled in Nigeria; (ii) sojourns in Nigeria for a period or periods, in all, amounting to an aggregate of 183 days or more in a 12-month period; (iii) has a permanent place available for his domestic use in any part of Nigeria; or (iv) serves as a diplomat or diplomatic agent of Nigeria in another country.” — OECD (Nigeria Information on Residency for tax purposes)
Estimate — confirm against the linked sources. See methodology.