Nigeria (NG)

Jurisdiction Overview

IDQuestionAnswer
552 *Legal Person, Resident, Independent Party: Dividends Exemption.
 Data Date: 2019

Notes

 
Foreign-source dividends, interest, royalty and other incomes of residents are exempt from income taxation if brought into Nigeria via government-approved channels (IBFD 2019b: 7.2.1.3, 7.2.1.4; PWC 2019a).

Sources

IBFD 2019b
 
PWC 2019a