Nigeria (NG)

Jurisdiction Overview

435 *Personal Income Taxation: Is there a personal income tax with a comprehensive scope? No, personal income tax is only levied on a territorial or remittance basis.
 Data Date: 2019


Although, in general, resident individuals are taxed on their worldwide income, there are some exceptions to this system. Foreign-source income of residents arising from dividends, interest, rents, royalties, fees or commissions brought into Nigeria through an authorised bank are exempt.


Deloitte Guide to fiscal information Key economies in Africa 2018, p.247.